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2013 (11) TMI 1119 - CESTAT CHENNAIBenefit of exemption Notification No.4/2006 – Held that:- The Board’s circular is related to the availment of unconditional exemption notification No. 20/2004 - Section 5A(1A) of Central Excise Act would apply where an exemption from payment of duty of excise under sub-Section (1) of Section 5A has been granted absolutely - both the serial number provides different conditions - the exemption under Serial No. 90 of the Table Appended to the Notification has not been granted absolutely – Relying upon M/s. Akshera Papers Versus CCE, Salem [2013 (11) TMI 1014 - CESTAT CHENNAI] - Prima facie, the findings of the Commissioner are not sustainable - 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.
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