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2014 (1) TMI 1013 - AT - Central ExciseMaintainability of Common appeal - Whether one common appeal can be filed by the appellant and whether it is in consonance with the CESTAT Procedure Rules or not – Held that:- The adjudicating authority has disposed of two show cause notices of the same entity that is, United Phosphorus Limited having two units within his jurisdiction - one appeal will suffice as the provisions of Rule 6A permit for filing one appeal by the aggrieved person. Duty not discharged on goods cleared - Proper valuation of the final products not maintained - Waiver of Pre-deposit – Held that:- For demand of Rs. 6.12 Crores, the appellant has already deposited the entire amount along with interest and is contesting the issue on merits as well as on limitation – the amount submitted is enough deposit to hear and dispose the appeal – For the demand of Rs. 84.97 Lakhs, unconditional waiver allowed in the similar circumstances – Thus, the appellant has made out a prima facie case for the waiver of pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted.
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