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2014 (12) TMI 537 - AT - Central ExciseWaiver of pre deposit - Job workers have been clearing the scrap also but the duty was being paid by the appellant - Liability of principal manufacturer - Revenue submitted that liability to pay duty is on the manufacturer and it cannot be shifted by any trade notice or permission issued to a manufacturer - assessee submitted that there are several decisions taking a view that in cases like this there is no duty liability on the principal-manufacturer at all - Held that:- appellant has made out a prima facie case on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery of the dues during the pendency of the appeal is granted. - Following dcision of Mahindra Hinoday Industries Ltd.: [2011 (9) TMI 139 - CESTAT, MUMBAI] - Stay granted.
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