Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 558 - AT - Central ExciseWaiver of pre deposit - Duty evasion - Held that:- Duty evasion by M/s Lakhotia Metalizers Pvt. Ltd. and M/s A. B. Polymers, has been quantified from the records recovered from their premises - case is based on appreciation of evidence produced by both the sides, which would be gone in detail at the time of final disposal of the Appeals. However, from the findings of the ld. Adjudicating Commissioner, it is noted that each of the Applicants has acted and omitted in a manner contributed to the alleged duty evasion. Accordingly, prima-facie, we are of the view that none of the Applicants are able to make out a case for full waiver of the predeposit at this stage. - Partial Stay granted.
|