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2013 (11) TMI 1193 - AT - Central ExciseCenvat credit on Common Input Services - Waiver of pre-deposit of amount confirmed as 5% of the value of exempted goods, interest and penalty – Bar of Limitation - Held that:- The issue involved in this case is not free from doubt and needs deeper consideration for more than one reason - The process which has been explained to the lower authorities as well as the Bench does not indicate that Ammonium Sulphate is arising as a byproduct or otherwise. As regards the limitation aspect, the appellant has made out a case on limitation - At the same time, a show cause notice which was issued in April 2011, demanding 5% of the value of the exempted goods from January 2009 to February 2011 covers at least a period which is in limitation period - the issue involved is not free from doubt and is debatable one, keeping in mind that the appellant has raised a point on limitation, in order to hear and dispose appeal, the appellant should be put some condition, though having reversed an amount of Rs.28,000 - the appellant directed to deposit further an amount of Rupees One lakh and fifty thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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