Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 373 - AT - Central ExciseEligibility for Notification No.5/2006 – Semi finished silver cleared - Waiver of Pre-deposit – Held that:- The appellant’s claim under Sr.No.25 of the Notification No.4/2006 on such silver bars, cannot be denied for simple reason that any exemption which is beneficial to the assessee, has to be extended to them – Following SHARE MEDICAL CARE Versus UNION OF INDIA [2007 (2) TMI 2 - SUPREME COURT OF INDIA] and MANGALAM ALLOYS LTD. Versus COMMISSIONER OF CUS., AHMEDABAD [2010 (4) TMI 493 - CESTAT, AHMEDABAD] - the appellant has made out a strong prima facie case for waiver of pre-deposit of the amounts – Pre-deposits waived till the disposal – Stay granted.
|