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2013 (10) TMI 1244 - CESTAT AHMEDABADPayment of Duty – Compounded Levy Scheme – Waiver of Pre-deposit - Whether or not a manufacturer under the Rules has the option to pay duty under compounded levy only for the days he intend to run the machines for which intimation as prescribed are given to the department – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - Held that:- Relying upon M/s. Pm Products vs. CCE, Ahmedabad [2013 (10) TMI 1199 - CESTAT AHMEDABAD] - It is not necessary to pay the entire monthly duty first in a month before availing abatement – assessee had made a prima facie case in their favour - complete waiver from confirmed dues and penalties are allowed in these appeals till their final disposal – Stay granted.
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