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2013 (11) TMI 24 - AT - Central ExciseSSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – Waiver of Pre-deposit – Held that:- The present case is a case where without the notification barring exemption assesses were made to believe that branded goods manufactured by them shall be exempt from duty in terms of Circular No. 345 dated 29/10/87 - The appellant cannot take a plea that the Circular dated 29/10/87 withdrawn on 01/9/08 shall hold the field of exemption - But the peculiar circumstance in this case noticeable is from Notification No. 4/2010 which is part of the legislation denies exemption amending the Notification No. 8/2003 - This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore [2005 (8) TMI 115 - SUPREME COURT OF INDIA] - Keeping the difficulty aforesaid there shall be waiver of pre-deposit till 31st January 2014 or disposal of appeal, whichever period is earlier - stay granted.
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