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2013 (11) TMI 588 - AT - Central ExciseValidity of Invoices - Waiver of Pre-deposit – Whether invoices should be properly printed, serially numbered and should contain all the details as required under Central Excise Rule, 1944 - Held that:- From the reading of the Rule 11(2), it is noticed that the requirement of printed, serially numbered is not mentioned in the rule – Following PEPSICO INDIA HOLDING P LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2012 (7) TMI 53 - CESTAT, MUMBAI] - there is no requirement under rule 11 of Central Excise Rule, 1944 that invoice number should be printed on the invoices - the appellant has a strong case for waiver of pre-deposit - Pre deposit of the excise duty and penalty waived till the disposal – stay granted.
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