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2013 (11) TMI 1130 - AT - Central ExciseBenefit of Notification No.4/2006 available upto a limit – Concessional rate of duty to be paid after the limit – Waiver of Pre-deposit - Held that:- 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 - 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 and recovery stayed till the disposal of the appeal – stay granted.
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