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2015 (3) TMI 122 - AT - Central ExciseWaiver of pre deposit - Whether the appellant is liable to pay central excise duty on the finished products manufactured by them lying in the factory destroyed during the course of violence by the employees and members of the public on 27/01/2012 - Held that:- Having regard to the fact that appellants had sought protection and had approached the High Court and as per the High Court directions, protection had been given and even on the day of violence they had filed many FIRs would show that appellants had done whatever they could do on a prima facie basis. If a huge crowd gathers, even police force cannot completely control such a crowd and prevent happenings in mob violence. Further the loss incurred by the company is much more than the loss to the Government in terms of Central Excise revenue. It has to be noted that appellants lost property worth more than ₹ 50 crores in the incident. Having regard to all these circumstances, we consider that appellant has made out a prima facie case for waiver of pre-deposit and stay against recovery - Stay granted.
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