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2013 (12) TMI 456 - CESTAT CHENNAIRestoration of stay application – Waiver of Pre-deposit – Held that:- It is apparent that where an exemption from whole of duty of excise has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods - The reading of section 5A (1A) would make us understand that where there is any other duty leviable such as Tariff rate, the assessee has to avail exemption notification granted absolutely - both the notifications have granted exemption without any condition - Notification No.58/09 granted whole exemption which is in consonance with the wordings of Section 5A (1A) of the Act – the applicant failed to make a prima facie case for waiver of pre-deposit of entire amount of duty – assessee directed to make a pre-deposit of Rupees one Lakh as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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