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2014 (12) TMI 411 - AT - Central ExciseWaiver of pre deposit - Whether the appellant is liable to pay duty on the software supplied along with telecom equipments to BSNL - Held that:- appellant had given the details of clearances, copy of purchase order and also the basis for their plea that as to why software cost need not to be included. In our opinion, it shows that there was ground for the appellant to claim limitation. Moreover, the appellant reiterated his serious financial hardship and submitted that they had suffered loss of ₹ 170 crores during the financial year 20012-13 and the companys proposal for financial restructure has been approved only in the previous year. In these circumstances, we consider that on the issue of limitation and also on financial difficulties, the appellant has made out prima facie case for waiver of pre-deposit. Accordingly, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery is granted during pendency of the appeal - Stay granted.
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