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2015 (3) TMI 254 - CESTAT NEW DELHIWaiver of pre deposit - appellants were receiving certain motor parts from one of their suppliers namely M/s. Spicer India Ltd., Pantangar on which duty was payable by the appellants on further clearance - Held that:- It is seen that the report received from the Central Excise Authority mentioned earlier does not disclose on what evidence the report is based. On the other hand, the appellants have contended that the said supplier in Uttarakhand supplied the goods in packed condition with MRP affixed thereon. The appellants have produced a written document signed by the appellants and the said supplier (i.e M/s. Spicer India Ltd.) which clearly laid down the procedure for Uttarakhand vendors for supplying goods to the appellants. As per the said document M/s. Spicer India Ltd. are required to supply the goods in packed condition with proper MRP affixed thereon. Seen in this context, the appellant’s contention that the basis on which the report from the Central Excise officer of Uttarakhand is made is not disclosed assumes significance with regard to its inadmissibility as an evidence of any value. - appellants have been able to make out a good case for waiver of pre-deposit. We accordingly waive the pre-deposit and stay the recovery of the impugned duty, interest and penalty during the pendency of the appeal. - Stay granted.
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