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2013 (11) TMI 1188 - AT - Central ExciseWaiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules 2002 - Passing on in-eligible CENVAT Credit to customers without dispatching the inputs – Held that:- The provisions of imposition of penalty under Erstwhile FERA now FEMA such act and the Central Excise Act are prima facie, not pari material - The dispute of penalty on the appellant needs to be gone into deep - the main appellant needs to be put to some condition to hear and dispose the appeals – Appellant is directed to deposit an amount of Rupees Fifty Thousands as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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