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2014 (11) TMI 236 - CESTAT MUMBAIWaiver of pre deposit - Denial of the benefit of SSI exemption Notification No.08/2003 dated 01/03/2003 - fabrication of structures - appellant is undertaking both the supply of goods as well as supply of service and on the service portion, they have discharged service tax liability. - Held that:- Duty demand for the normal period works out to ₹ 7.00 lakhs. Considering that the appellant might be eligible for the Cenvat credit on the inputs, pre-deposit of ₹ 3.00 lakhs would be appropriate. The appellant has already paid a sum of ₹ 2.5 lakhs. Considering the payment made, we direct the appellant to make a pre-deposit of another ₹ 50,000/- within a period of six weeks and report compliance by 18/03/2014. On such compliance, pre-deposit of balance of dues adjudged against the appellant shall stand waived and recovery thereof stayed during the pendency of the appeal. - Partial stay granted.
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