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2014 (4) TMI 9 - CESTAT MUMBAIWaiver of pre deposit - Duty demand - Invocation of extended period of limitation - Held that:- applicants had already deposited Rs. 27 crores in cash. We also note that in the case of JCB vs CCE, Pune (2014 (2) TMI 632 - CESTAT MUMBAI) the issue is held in favour of the assessee by the Commissioner of Central Excise and the Tribunal allowed the appeal filed by Revenue and upheld the demand of normal period of limitation. In these circumstances, particularly in view of the contention of the applicants regarding availability of credit, we find that amount already deposited is sufficient for hearing of the appeals. Pre-deposit of the remaining dues is waived and recovery thereof stayed for hearing of the appeals - Stay granted.
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