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2013 (11) TMI 1189 - CESTAT AHMEDABADWaiver of Pre-deposit of Penalty under Rule 25 of Central Excise Rules 2002 - Cenvat credit availed to the Job Worker – Procedure not followed – Reversal of amount not made – Held that:- The appellant is contesting the confiscation order and also the penalties imposed by the lower authorities - the appellant is contesting the issue on merit as regards confiscation of raw material, the amount of Rs.5 lakhs which has been paid by the appellant when they sought clearance of the confiscated goods, can be considered as enough deposit to hear and dispose the appeal, where there is a penalty of Rs.7.5 lakhs – Relying upon J.J. Packgers (P) Ltd. Vs CCE Allahabad [2005 (12) TMI 333 - CESTAT, NEW DELHI] - the application filed by the appellant for waiver of pre-deposit of balance amount of penalty allowed and recovery stayed till the disposal of appeal – stay granted.
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