Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1173 - CESTAT CHENNAIShort payment of duty – Waiver of Pre-deposit - After supply of pipes in one of the contracts there was an exemption from excise duty for pipes vide Notification No. 6/2002-CEdated 01-03-2002 CE by virtue S. No. 191A inserted in the table attached to the notification by Notification No. 47/2002-CE – Revenue was of the view that they have paid 16% on some consignments under each contract, the applicant was collecting amounts representing it as excise duty for all supplies under the seven contracts and such amounts which were collected should be deposited to Government of India as per the provisions of Section 11D of the Central Excise Act – Held that:- The issue whether the amounts were billed as excise duty to the buyer of the goods is also debatable - Prima facie it will cause extreme financial hardship to the applicant and tilt the balance of convenience against the applicant if pre-deposit is ordered – thus it a fit case for granting total waiver of pre-deposit of dues arising from the order for admission of appeal – stay granted.
|