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2014 (6) TMI 156 - CESTAT KOLKATAWaiver of pre-deposit of duty - Suppression of facts - Extended period of limitation - Held that:- there is no challenge against the Commissioner (Appeals) finding that it is time-barred under Section 11A of the Central Excise Act and B-17 Bond does not cover the Advance DTA Sale in terms of C.B.E. & C.’s Circular dated 17-11-1999. In these circumstances, the Applicant has made out a prima facie case in their favour for total waiver of the pre-deposit. Accordingly, the requirement of pre-deposit is waived and recovery thereof, is stayed during the pendency of the Appeal - Stay granted.
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