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2014 (3) TMI 381 - HC - Central ExciseWaiver of pre deposit - Whether in the facts and circumstances of the case, the Tribunal was right in directing the appellant to predeposit the 25% of the duty demanded and confirmed by the Order in Original dated 24 June 2013 passed by the respondent - Held that:- that since none of the decisions relied upon by the appellant is directly on the items which are the subject matter of the present appeal, the same would have to be examined at the final hearing of the appeal. The notification granting benefit has also undergone changes from time to time. Moreover, prima facie the exemption is to one of the items of windmill system i.e. wind operated electricity generator and its components and parts and not an entire windmill system - However, time to make pre deposit is extended - Decided partly in favour of assessee.
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