Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 449 - AT - Central ExciseWaiver of Pre deposit - Manufacture of paper/paper board - Clearance of fly ash - Held that:- When the goods cannot be sold at all and there is difference between fly ash which is sold in the market and fly ash arising in the appellant’s factory, the charge of the department that the appellant sold the product for a consideration is improper. Taking note of the submission that the Commissioner for a different period has held that the goods are not excisable, we consider that the appellant has made out a case on merits for waiver of pre-deposit and stay against recovery. Accordingly, requirement of pre-deposit is waived and stay against recovery is granted for 180 days from the date of this order - Stay granted.
|