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2014 (10) TMI 127 - AT - Central ExciseWaiver of the pre-deposit - Denial of rebate claim - Held that:- adjudicating authority has recorded that the processors of grey fabrics from whom the appellant had purportedly got the goods processed had clearly indicated that they have not supplied any goods to the appellant and some of the firms were not at all to be found and were either fake / bogus or non-existing firms. appellant had approached one of the broker of textile and sought for only central excise invoices and that also of high value fabrics and in turn agreed to give premium / commission to the tune of 5% to 7% of the value shown in the invoices. - adjudicating authority has recorded detailed findings of the ineligibility of the appellant to claim rebate of duty paid by them on export of goods. As against such a detailed findings, we are of the view that the grounds taken in appeal by the appellant herein needs to be appreciated in depth which can be done only at the time of the final disposal of appeal. - appellant has not made any case for the waiver of the pre-deposit of the amounts involved. At the same time, as the appellant is pleading severe financial hardship, keeping in mind that identically placed appellant Amar Fashions application for waiver of amounts was considered sympathetically and waiver of balance amounts was granted on the ground that said Amar Fashions has deposited an amount of ₹ 50.00 lakhs; we direct the appellant herein to deposit an amount of ₹ 45.00 lakhs for hearing and disposing the appeal on merits - Partial stay granted.
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