Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1129 - CESTAT MUMBAIDuty demand u/s 11D - unit is situated in duty exemption zone - revenue argued that since the price includes excise duty, the appellant is recovering this element of duty through the pricing mechanism. - Interest u/s 11DD - Held that:- In the present case from the invoice raised by the appellant, it is seen that there is no mention of any collection of any amount as representing excise duty and it is the composite price fixed by the NPPA which has been indicated. This Tribunal had occasion to consider an identical matter in the case of IOCL (2015 (1) TMI 815 - CESTAT CHENNAI) wherein it was held that when a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices and no amount representing the same as duty of excise has been charged from the buyers, the necessary ingredients of Section 11D are not satisfied. In view of the above position, we are of the considered view that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted.
|