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2013 (10) TMI 1192 - AT - Central ExciseInterpretation of eligibility of CENVAT Credit – Waiver of Pre-deposit of CENVAT Credit and penalty under Rule 15(2) of CC Rules, 2004 r.w Section 11AC of the CE Act - Held that:- Following Vandana Global Ltd. vs. CCEX, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - This Tribunal has been taking a consistent view by allowing stay petition of the assessee where extended period of limitation is involved but directed predeposit, wherever demand is for normal period of limitation - the Applicant are directed to make amount as pre-deposit of Rs.50,000 – upon such submission the balance dues would stand waived and its recovery stayed during pendency of the Appeal - Partial Stay granted.
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