Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 702 - CESTAT AHMEDABADBenefit of Notification No.11/97-Cus. - Clearing ‘Sheet for making insole’ by filing Bills of Entry - Held that:- On perusal of Notification No.11/97-Cus, we do not find any condition prescribed for the purpose of availment of benefit of notification. We also find strong force in the submissions made by ld. Counsel that CBE&C circular, which has been relied upon by the first appellate authority, cannot put condition which were not found in the notification - Following decision of case in Inter-Continental (India) [2008 (4) TMI 23 - Supreme court] - Appellants have made out the case for waiver of the pre-deposit of the amounts involved. Accordingly, the applications for waiver of pre-deposit of balance amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Stay granted.
|