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2014 (1) TMI 786 - AT - Central ExciseWaiver of Pre-deposit of Penalty under Rule 15 of Cenvat credit Rules, 2004 and Rule 26 of Central excise Rules, 2002 – Held that:- There is a statement of the appellant who is a proprietor indicating that he has only issued invoices, which is also corroborated by the transporter’s statement -All legal points as regards stock lying in the factory premises of M/s Kothi Steel Ltd and various other statements, can be considered only at the time of final disposal of appeal - the appellant has not made out a strong case for complete waiver of amount – the appellant is directed to deposit Rupees Two lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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