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2014 (4) TMI 11 - AT - Central ExciseWaiver of pre-deposit of duty - Whether freight charges incurred by the applicant in transferring the goods from their factory to the premises of buyer during the period from 2004-05 to September, 2008 are includible in the assessable value of the finished goods - Held that:- applicants are showing both ex factory price as well as freight charges separately in the excise invoices. In view of the judgment of this Tribunal in Haldia Petro Chemicals case &Nav Bharat’s case (2008 (12) TMI 47 - CESTAT KOLKATA), we are of the opinion that the applicants could able to make out a case for total waiver of pre-deposit. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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