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2013 (11) TMI 1104 - CESTAT KOLKATADuty to be paid at the time of clearance from factory under Sub-Rule 5A of Rule 3 of Cenvat Credit Rules, 2004 - Waiver of Pre-deposit of duty - Penalty u/s 11AC of Central Excise Act, 1944 – Held that:- To substantiate the claim that they had not availed Modvat Credit, assessee have not produced any evidence - it is a question of appreciation of evidences and no evidences and as has been produced to establish that Modvat/Cenvat Credit has not been availed on the storage tanks - the applicant directed to deposit 25% of Cenvat Credit as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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