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2014 (1) TMI 680 - AT - Central ExciseAdditional activity undertaken by appellant on contract basis – Waiver of Pre-deposit – Held that:- The production register for job-work does not appear to reflect number of sacks produced at all - The register shows receipt, issue and balance and receipt quantity and the issue quantity and the balance - The register does not have any indication of the production of sacks manufactured nor appellants have any evidence to show that sacks were manufactured by them on job work basis - the honest mistake commited in maintenance of stock register etc. was frankly admitted by the Managing Director of the respondent-assessee - There is no finding to the effect that there was a fraud or willful mis-statement or suppression of facts - it is very clear that the notice was issued after expiry of the period of limitation - the appellants have not been able to make out a prima facie case in their favour – appellant directed the appellants to deposit an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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