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2014 (10) TMI 120 - AT - Central ExciseWaiver of pre-deposit of duty, interest and penalty - applicants was clearing their finished products through Pir-Pau and BPT pipelines to their warehouses - Held that:- Prima facie the Pir-Pau pipeline belongs to the applicant as contended by them and they are paying duty on the clearance of the goods. With regard to BPT pipeline, the demand has been confirmed on the basis of presumption and assumption. As in the earlier round of litigation, unconditional waiver has been granted by this Tribunal [2012 (3) TMI 364 - CESTAT MUMBAI], thus, we grant waiver 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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