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2013 (11) TMI 235 - CESTAT AHMEDABADCENVAT Credit – inputs where date of use expired before receiving the goods - Waiver of Pre-deposit – Held that:- The appellant has reversed the entire cenvat credit and the interest - But this reversal is done after the issuance of show cause notice -Prima facie the appellant has not made out a strong case for the complete waiver of the amounts of penalties involved as in the first place, the cenvat credit availed by the appellant on the dated expired goods is in violation of the provisions of Central Excise Rules, 2002, in as much as they being in the business for decades, should have known that date expired manufactured insecticides seldom can be re-processed or re-manufactured. All the legal issues raised needs consideration in depth, which can be done only at the time of final disposal of the appeal - the appellant is directed to deposit an amount of Rs.1,00,000 as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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