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2015 (4) TMI 383 - HC - Central ExciseWaiver of pre deposit - Manufacture of gutkha and pan masala - if one machine was used for packaging of pan masala having two RSP and the appellant have to pay double duty by treating the machine as being two machines. - Held that:- Waiver from pre-deposit and unconditional stay on the realisation of the adjudicated liability has been granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observed that the appeal could not been disposed of only on account of the pendency of several older appeals and not on account of any delay on the part of the assessee. - the ends of justice would be met if the Tribunal is requested to dispose of the appeal expeditiously and preferably within a period of six months from today. The waiver of pre-deposit and stay will continue to remain valid for a period of six months - Appeal disposed of.
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