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2014 (3) TMI 235 - AT - Central ExciseWaiver of pre deposit - Cenvat credit on the bottles used for marketing soft drinks which get destroyed in the manufacturing process or transport of the goods - Held that:- Commissioner (Appeals) has asked for pre-deposit on an issue which is already decided in favour of the assessee [2008 (12) TMI 568 - CESTAT, NEW DELHI]. In such a situation, Commissioner (Appeals) should have exercised the discretion vested upon him under section 35F of the Central Excise Act more judiciously. In such cases, litigants have no option other than to agitate the matter at higher levels which is being done in the present proceeding. I am of the view that this is a case where there was no justification to call for any pre-deposit for hearing the appeal before Commissioner (Appeals). - stat granted.
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