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2014 (1) TMI 1058 - CESTAT NEW DELHIActivity manufacture or not – Zinc dross and ash emerges during manufacture of galvanized sheets – Effect of amendment of Definition of excisable goods u/s 2(d) of Central excise act - Waiver of Pre-deposit – Held that:- Following KEC INTERNATIONAL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I [2012 (12) TMI 426 - CESTAT, NEW DELHI] - Zinc dross and ash manufactured and cleared was chargeable to duty – the duty would be recoverable only for the normal limitation period along with interest – Appellant directed to deposit Rupees Sixty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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