Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1243 - CESTAT BANGALOREDemand u/s 11D - Allegation of recovery of duty while availing SSI Exemption - The price charged by the appellant for the medicines remains the same throughout the year even though the appellant is entitled to exemption as an SSI unit and upto the first clearance of Rs.1.5 crores, the appellant does not pay any excise duty – Held that:- The appellant never collected excise duty during the period when he was availing SSI exemption - even though the price was fixed during throughout the year, both the buyer and the supplier had a clear understanding that no excise duty was payable during the period when the appellant was enjoying SSI exemption. The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the excise duty separately – Following Mayfair Polymers Pvt. Ltd. Vs. CCE, Ahmedabad [2007 (9) TMI 519 - CESTAT, AHMEDABAD] - charging of such a fixed price cannot be considered as having included the excise duty during the period when SSI exemption was availed - The appellant is on a better footing in the case – the appellant has made out a prima facie case for waiver - the requirement of pre-deposit waived during the pendency of appeal – Stay granted.
|