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2015 (1) TMI 373 - AT - Central ExciseWaiver of pre deposit - Confiscation of goods - Redemption fine - Held that:- On perusal of the said Notification No. 55(RE-2008)/2004-2009, dated 5-11-2008 and amended Notification No. 57/2009-14, dated 17-8-2010 issued by Manufacturer of Commercial Goods, we find that the notification talks about the goods which are to be exported as Basmati rice should meet specification of having length as more than 6.61 mm and ratio of length to breadth of the grain shall be more than 3.5. It is seen from the records that in all these cases the said requirement of Notification No. 57/2009-14 stands complied. We also find that in an identical issue, the co-ordinate Bench of the Tribunal in the case of Global Agro Impex v. Commissioner of Customs, India [2013 (9) TMI 851 - CESTAT NEW DELHI] has taken a view that if condition of Notification 57/2009-2014 is complied, then exporter cannot be penalised or redemption fine be imposed. Prima facie we are convinced that the appellant have made out a case for complete waiver of the pre-deposit of the amounts involved. - Stay granted.
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