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2015 (7) TMI 421 - AT - Central ExciseWaiver of pre deposit - Notification No.63/1995-CE dt. 16/03/1995 - CENVAT Credit - when the dumpers are not attracted any duty of excise, would there be a legal liability on the assessee to pay cess under the Industries (Development & Regulation) Act, 1951 - Invocation of extended period of limitation - Held that:- Out of the total confirmed demand of ₹ 1,32,47,138/-, involved in all the appeals, ₹ 34,11,070/- would be barred by limitation and the balance amount of ₹ 98,36,068/- would fall within the limitation period. Since the issue is contentious and arguable and the entire activities were within the knowledge of the Revenue, no suppression can be attributable to Assessee. He, thus, agrees to pay the duty falling within the limitation period but makes a prayer for allowing such deposit through their CENVAT credit account. - issue on merits already stand, prima facie, decided against the appellant by the earlier Stay Order - Partial stay granted.
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