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 1346 - CESTAT KOLKATAClearance of the goods for home consumption – Scope of Notification No.29/2002 - Waiver of Pre-deposit of duty and penalty u/s 11AC of Central excise act,1944 – Held that:- The benefit of the said Notification is applicable to clearances from the places laid down - Prima facie, there was no substance in the reasoning of the Commissioner that clearance would not include clearance of goods for home-consumption – Prima facie, the Notification is made applicable to clearances from places notified - It has not been specified –‘clearance for home-consumption’ - Prima facie, the clearance for captive consumption also would come within the scope of the Notification - the Applicant could able to make out a prima facie case for total waiver of the pre-deposit of all dues – Pre-deposit of all dues waived and its recovery stayed till the disposal – Stay granted.
|