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2013 (12) TMI 1032 - CESTAT AHMEDABADWaiver of pre-deposit Penalty under Rule 26 of Central Excise Rules, 2002 Clandestine removal of goods - Held that:- The appellants have specifically stated that they have only purchased Aluminum scrap from M/s Archer Metal Limited there was merit in the contentions that the demand of duty on M/s Archer Metal Ltd. is as regards clandestine removal of aluminum foils and aluminum coils - There is no demand of duty on M/s Archer Metal Ltd for aluminum scrap either removed clandestinely or otherwise - both the appellants have dealt with the goods which are liable for confiscation - the appellants have made out a case for waiver of pre-deposit of amounts involved. As regards the appellant Shri R.K. Virani, his statement has indicated that they have procured aluminum coils/foils from M/s Archer Metal Ltd. - The evidence on record needs to be gone into details as regards the role played by him in respect of such dutiable products. - We are of the view that Shri R.K. Virani needs to be put to some condition for hearing - appellant directed to submit Rupees Fifty Thousands as pre-deposit upon such submission rest of the duty to be waived till the disposal partial stay granted.
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