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2014 (1) TMI 631 - AT - Central ExciseRevenue’s Interest to be taken care of - Classification of goods - Classification of CTPD under 27060090 attracting nil rate of duty OR under 27081010 alleging that the product is not CTPD but PCM - Waiver of Pre-deposit – Held that:- The appellants themselves have accepted that their product now mentioned as CTPD, was previously known as PCM - In disposal of the application seeking waiver of predeposit under Section 35F of the Central Excise Act, 1944, besides, prima-facie case, the interest of revenue is also need to be kept in mind – Following COMMR. OF C. EX., GUNTUR Versus SRI CHAITANYA EDUCATIONAL COMMITTEE [2011 (1) TMI 356 - HIGH COURT ANDHRA PRADESH ] – to meet the ends of justice and keeping in view the interest of Revenue and also the fact that the applicant being a Public Sector Undertaking - the applicants directed to deposit Rupees five crores as pre-deposit – Upon such submission rest of the amount to be stayed till the disposal – Partial stay granted.
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