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2014 (2) TMI 852 - CESTAT BANGALOREWaiver of pre deposit - Demand of Special Additional Duty - Reversal of the CENVAT credit - Held that:- Prima facie, the appellants have made out a case inasmuch as it has not been specifically held by the adjudicating authority that the price shown in the domestic sale invoices produced by the assessee did not incorporate therein the element of SAD. The adverse findings recorded against the assessee appear to be consequential to lack of correlation and are not based on to total rebuttal of the assessee’s contention. In this view of the matter, we take into account the consistent claim of the appellants to have paid more duty than the sum total of CVD and SAD paid on the imported goods, at the time of domestic sale clearances - Hence there will be waiver and stay as prayed for - Stay granted.
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