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2013 (11) TMI 239 - AT - Central ExciseBenefit of Notification No.10/1997 - duty of laboratory furniture - Waiver of Pre-deposit – Held that:- The appellant had cleared laboratory furnitures to various institutes - these institutes are covered under the notification and they have given the certificates - Whether the goods supplied would fall under the category of institution as contemplated under Notification No.10/97-CE is a debatable issue - the appellant has not made out a prima facie case for complete waiver of the entire amounts involved - the appellant directed to deposit an amount of Rs.1,00,000 – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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