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2015 (10) TMI 1796 - CESTAT AHMEDABADWaiver of pre deposit - Duty demand - compounded levy scheme - Held that:- Case of the appellant is that the duty was paid on the basis of actual production as they never opted for compounded levy scheme. That for the period under closure no duty can be demanded even under compounded levy as per the case law of Gayatri Iron Industries vs. CCE Lucknow (2012 (2) TMI 441 - CESTAT NEW DELHI). Learned AR could not bring any documentary evidence to the notice of the bench that such a declaration was in fact filed by the appellant except to a mention made in the OIO passed by the Adjudicating authority. Appellant has received information through RTI to the effect that no such declaration is available with the department. In view of the facts available on record and the relied upon case law, appellant has made out a prima facie case for complete waiver of the confirmed demands and penalties - Stay granted.
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