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2015 (4) TMI 274 - AT - Central ExciseWaiver of pre deposit - Denial of SSI benefit - Specified goods which were found to have been cleared under brand name shalimar belonging to M/s Shalimar Chemical Works Ltd - Held that:- on a similar set of facts, this Bench granted waiver of predeposit and stay of recovery in the case of Anuradha Industries Vs Commissioner of Central Excise Hyderabad (2015 (4) TMI 275 - CESTAT BANGALORE). He further points out that, in the stay order passed by this Bench on 30.4.2013 in the case of Anuradha Industries, the view taken by the coordinate Bench at Mumbai in the case of Kaysons Plasto Print Industries Vs. Commissioner of Central Excise, Kolhapur (2015 (4) TMI 276 - CESTAT MUMBAI) was followed. It is further submitted that a major part of the impugned demand is beyond the normal period of limitation and that the amount of duty within the normal period is only ₹ 3,15,715/-. - Hence, following the stay order passed by this Bench in the case of Anuradha Industries, we grant waiver and stay in the instant case as well. - Stay granted.
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