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2011 (9) TMI 864 - CESTAT NEW DELHIWaiver of pre-deposit of duty - Duty on blank CDs alleged to have come into existence prior to their being recorded - Case of the Department is entirely based upon a report of the Chartered Engineer - Held that:- The Department has interpreted the above report to mean that the blank CDs first come into existence and stamper data get transferred from stamper to disc under manufacture. However, the same Chartered Engineer has clearly stated further in his report that nowhere in the process blank CDs are produced/created in the manufacture of recorded audio, video CDs ROM with loaded software. The portion of the report relied upon by the Department is that the data gets transferred from the stamper to disc under manufacture. However prima facie the report cannot be read so as to mean that first blank CDs come into existence on which CDs recording subsequently emerges. We, therefore, find that the assessee has made out a strong prima facie case for unconditional waiver and accordingly, dispense with the pre-deposit of the amount in dispute (duty, interest and penalties) and stay recovery thereof during pendency of the appeals - Stay granted.
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