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2014 (12) TMI 323 - AT - Central ExciseWaiver of pre deposit - rice bran fatty acids and rice bran wax - Exemption under Notification No.89/95-CE dated 18.5.1995 - Held that:- Additional Commissioner of Central Excise, Lucknow had concluded that the by products viz., rice bran oil, wax and fatty acids were eligible for exemption under Notification No.89/95-CE dated 18.5.95. They sought to surrender their registration certificate and this was in reply to the letter of Range Officer dated 27.01.2011 wherein they had been advised that the exemption is not available. They intimated that they feel that they are not liable to tax and accordingly they requested that suitable clarification may be issued and their request for surrender of registration certificate may be accepted. Thereafter the surrender of registration certificate was accepted on 9.2.2011. On 16.3.2011 the Range Officer again wrote to them informing them that they could not have collected Central Excise duty from the customers since the goods were exempted in respect of these products. department had considered the issue and had taken a view that they were not liable to pay Central Excise duty on these products. Nevertheless, show-cause notice was issued in 2013 which has resulted in the impugned order demanding duty on these products. It can be seen that there was Additional Commissioner’s order taking a view that products are exempted; department had also after considering the letter of the appellant allowed the surrender of registration certificate; subsequently also in March 2011, appellants were told that they could not have paid the tax and should not have taken CENVAT credit on capital goods; under such circumstances, invoking extended period and confirming demand on the ground that appellants have suppressed facts or mis-declared, in our opinion, prima facie, cannot be sustained. appellants have deposited substantial portion of the duty demanded - Stay granted.
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