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2015 (10) TMI 1157 - AT - Central ExciseWaiver of pre deposit - Disallowance of CENVAT Credit - Held that:- From letters dt. 29.9.2011 and dt. 10.10.2011 enclosing an undertaking on non-judicial stamp paper dt. 8.10.2011, it is clear that appellant at every stage intimated the department and also sought for single registration. Appellants in their letter dt. 29.9.2011 clearly referred to Rule 10 of CCR seeking for single registration and also undertook to binding themselves to all assets and liabilities of other companies. The department has not caused verification in spite of appellant submitting the documents furnished in Dec'2014. Prima facie, we find that appellants have made out a case for total waiver of predeposit. Accordingly, there shall be waiver of predeposit and stay of recovery of demand in question during pendency of appeal. - Stay granted.
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