Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1014 - CESTAT CHENNAIUnconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Concessional rate of duty under Notification No. 4/2006-CE - manufacturing of kraft paper - Irregular CENVAT credit – revenue of the view that since unconditional exemption is available assessee wrongly paid duty and should be demanded u/s 11D and demand has been raised towards uitlization of cenvat credit – Held that:- serial numbers 90 & 91 imposed different conditions - There is no condition upto the first clearance of 3500 MTs of kraft paper in respect of Sl. No. 90 of the said Notification - the exemption under the Notification has not been granted absolutely - the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty – Pre-deposit of the entire amount of duty, interest and penalty waived till the disposal – stay granted.
|