Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1148 - AT - Central ExciseWaiver of pre deposit - SSI exemption - Held that:- Appellant is eligible for SSI exemption for CNSL falling under Chapter Heading No.13021920. On a perusal of the TRU letter no.334/3/2006, dated 01.03.2006 (unsigned website copy), the Board has issued clarification on budgetary changes - The amended S.No.(iii) of the annexure to the Notification No.8/2003 clearly covers Chapter 9 to 20. Since appellant is covered under Chapter 13 and goods falling under Chapter 9 to 20 are eligible for SSI exemption under Heading No. 0902. Hence, the appellant prima facie , has made a case for waiver of pre-deposit of duty, interest and penalty. Accordingly, the pre-deposit the entire amount duty, interest and penalty is waived and stay recovery thereof till disposal of the appeal. - Stay granted.
|