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2013 (11) TMI 292 - AT - Central ExcisePenalty – Delay in duty payment – Waiver of Pre-deposit under Rule 25(1) of the Central Excise Rules - Held that:- There was No intention on the part of the respondent assessee to evade any payment of duty – Following COMMISSIONER OF C. EX. & CUSTOMS Versus SAURASHTRA CEMENT LTD [2010 (9) TMI 422 - GUJARAT HIGH COURT] - the issue involved in this case is challenge towards the imposition of penalties under Rule 25 of the Central Excise Rules, 2002, prima facie the issue seems to be covered in the favour of the assessee - the application for the waiver of pre-deposit of the amounts allowed till the disposal – Stay granted.
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