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2013 (11) TMI 1167 - CESTAT CHENNAIClandestine Procurement of goods - Waiver of pre-deposit – Held that:- The maximum yield of GAC during the period of dispute was around 38% only - GAC yield could be ascertained with reference to adsorption capacity of the product in terms of CTC - it is claimed, the Coconut Development Board has certified that the output of activated carbon is only one-third of the weight of the shell charcoal - the Revenue has not placed on record adequate material to support the above demand of duty - There seem to have no case that there was clandestine procurement of coconut shell by the appellants – Prima facie the appellant has case in their favour – thus the pre-deposits to be waived till the disposal – stay granted.
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