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2013 (12) TMI 1236 - AT - Central ExciseEligibility of Notification No.70/92 - Job-worked goods cleared by the Applicant – Waiver of Pre-deposit – Held that:- Prima facie, the condition of Notification has not been complied with and relying upon Commissioner of Central Excise, New Delhi vs. Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME COURT OF INDIA] the benefit of the Notification cannot be extended to the Applicant - the second show cause notice invoking extended period of limitation on the same issue, may not be correct - the Applicant could not be able to make out a prima facie case for total waiver of pre-deposit of amount - the Applicant is directed to deposit Rs. 10.50 Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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