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2014 (1) TMI 155 - CESTAT AHMEDABADWaiver of pre-deposit - Liability to discharge 5% of the value of the ‘Press Mud’ which is cleared without payment of duty - Held that:- manufacturer of sugar and during the course of manufacturing of sugar, a waste product namely ‘Press Mud and Waste Water’ arises which is cleared by the appellant as non-excisable product. It is the case of the Revenue that appellant has used common input services without maintaining separate accounts and hence the appellant is liable to discharge 5% of the value of the ‘Press Mud’ which is cleared without payment of duty - appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Following decision of Manakpur Chini Mills [2012 (7) TMI 474 - CESTAT, NEW DELHI] - Stay granted.
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