Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 853 - AT - Central ExciseGAS project - goods cleared from one unit whereas the PAC issued was in the name of appellant’s other unit. - facilities to maintain Butt Weld Fittings - Clearance of certain pipe fittings for the project ‘Neelam Heera Reconstruction Project’ and ‘North Tapti Project’ under Project Authority Certificate (PAC) without payment of duty as per the provisions of Notification No. 6/2006-C.E., dated 1-3-2006 - non-admissibility of exemption under Notification No. 6/2006-C.E. - Held that:- wrong mentioning of address in the PAC was only due to typographical mistake. A procedural mistake cannot be made the basis for denying substantive right when such a manufacturing facility is not available at their Makarpura unit of the appellant. As the details of the same are required to be gone into at the time of final hearing, prima facie appellant has made out a case for complete waiver of the stay. Accordingly, there shall be stay from recovery of confirmed dues and penalties till the disposal of the appeal - Stay granted.
|