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2013 (12) TMI 504 - CESTAT BANGALOREDenial of the benefit of Notification No. 89/95 - Duty demand on by-products – Waiver of Pre-deposit- By-products could be considered as waste or not – Held that:- Representation made to CBEC which is based on the survey that is ongoing - Reference has also been made to an old Circular of the Board viz. No. 684/7/2002-CX., dated 26-12-2002 which stipulated that, whenever a survey was floated for issuing/examining Notification under Section 11C of the Central Excise Act, no coercive action should be taken for recovery of arrears/duties - the appellant is claiming the benefit of this Circular in view of the ongoing survey based on their representation dated 27-1-2012 – Pre-deposits waived till the disposal – Stay granted.
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