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2014 (6) TMI 718 - AT - Central ExciseWaiver of pre-deposit - 100% EOU - inclusion of goods cleared under Notification No. 43/2001 under Rule 19 of Central Excise Rules, 2002 for the purpose of computation of DTA clearance - Held that:- clearance made by the applicant following procedure are laid down under benefit of Notification No. 43/2001-C.E. (N.T.) to the manufacturer-exporter who has obtained the permission from the Jurisdictional Commissionerate to procure the goods from the applicants duty free. In these circumstances, the applicants have made out a prima facie case in their favour. Accordingly, we waive the requirement of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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