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2013 (11) TMI 1078 - CESTAT AHMEDABADApplicability of SSI Exemption Notification No. 84/1944 OR Notification No.214/1986– Manufacturing of goods on job basis - Suppression and Misstatement of fact – Held that:- The distinguishing factor that the appellant is registered with Central Excise department and is supposed to know the law as is prevailing - The claim of Limitation is a mixed question of law and facts and the findings as regards whether there was an intention to evade duty or not, can be gone into only when the matter is being heard at the time of final disposal - the appellant was supposed to be aware of the law and having not followed the law, the question of limitation needs deeper consideration - the appellant has not made out a prim facie case for complete waiver of the amount of duty liability confirmed by the lower authorities - The issue needs deeper consideration and is of interpretation of Notification No.84/1994 - the appellant directed to deposit an amount of Rupees One Lakh as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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