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2013 (11) TMI 86 - AT - Central ExciseCenvat Credit on Goods Transport Service – Waiver of Pre-deposit – Extended Period of Limitation – Held that:- The show cause notice issued invoked the extended period of limitation which is, prima-facie unsustainable for the reason that the Revenue authorities, on an identical issue has issued a show cause notice invoking the extended period, in that case also for reversing the amount of cenvat credit taken during the period 2005-06 - To that extent, prima facie, appellants contention seems to be on strong grounds. Within the limitation period, some liability arises for which the issue needs to be gone into detail as to what would be place of removal in the contract and whether the appellant was responsible for the goods cleared and delivered to their purchasers - All these issues need deeper consideration and can be considered at the time of final disposal of appeal - the appellant has not made out a case of complete waiver of pre-deposit of the amounts involved inasmuch as the same is within the limitation period - the appellant is directed to further deposit an amount of Rupees twenty lakhs – upon such submission rest of the depsoits to be waived till the disposal – Partial stay granted.
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