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2013 (10) TMI 1199 - AT - Central ExciseWaiver of Pre-deposit - Discharge of Duty Liability on Ghutkha under Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule, 2008 for actual days of use – Held that:- If a assessee is able to forecast his place of manufacturing of Ghutkha and use few out of the machines which are installed in his factory and does not intend to use other machines or manufacture of Ghutkha, he cannot be directed to pay duty liability on all the machines which are installed and later on claim an abatement – Relying upon Rajat Industries Pvt. Ltd. Vs. CCE, Delhi [2013 (1) TMI 250 - CESTAT, NEW DELHI] - no excise duty can be imposed under PMPM Rules unless there is production or manufactured goods under the Excise law - Prima facie Pre-deposit of the duty liability, interest and penalties waived till the disposal – Stay granted.
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