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2011 (11) TMI 545 - AT - Central ExciseWaiver of pre deposit - Whether activity is amount to manufacture - making combo-pack of two toothpastes of different weight and one tooth brush. Tooth pastes were provided by Colgate Palmolive (India) Ltd. and brush was supplied by manufacturer at Daman – Held that:- facts and circumstances of each case govern an interim order and interim orders have no precedential value and also no two cases are equal. So also every Court has its own discretion to pass interim order depending on the facts and circumstances of the case in hand - We are of the firm belief that if we exercise power under Rule 41 of CESTAT (Procedure) Rules, 1982 it would amount to sitting over on our own judgment when the Tribunal becomes functus officio after passing an order and has no power of review - Extention of time to make pre deposit granted - Decided partly in favour of assessee.
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