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2013 (11) TMI 586 - CESTAT NEW DELHIDuty Liability - Waiver of Pre-deposit – Held that:- The Central Excise duty is leviable on the goods manufactured by a manufacturer and can be confirmed only against the person who actually manufactured the goods - as per the appellant, they have produced the invoices showing receipt of the said goods but without going into the factual aspect, Central Excise duty cannot be confirmed against recipient of the goods manufactured by other manufacturer - the appellant have made out a case for waiver of pre-deposit of duty. Penalty under Rule 27 - M/s Prakash Switchgear was not having RG-I register in their factory and evidence for the same could not be produced by them, for which penalty under Rule 27, which provides for maximum penalty of Rs. Five thousand imposable - the appellant directed to deposit Rs. 5,000 – upon such Submission rest of the dues to be stayed till the disposal – Partial stay granted.
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