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2015 (10) TMI 1978 - AT - Central ExciseWaiver of pre deposit - penalty imposed under Rule 15 (2) of the Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 - demand of cenvat credit - Place of removal - Held that:- Prima-facie, we find that the dispute rests on the interpretation of the expression "place of removal", which is covered by the decision of the Larger Bench of this Tribunal in the case of Honest Bio-vet Pvt. Ltd. (2014 (11) TMI 579 - CESTAT AHMEDABAD). While deciding the case in the context of eligibility of remission from duty liability on destruction of the goods in port area - Applicant could able to make out a prima-facie case for total waiver of pre deposit of dues adjudged. Accordingly, the requirement of pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of appeal - Stay granted.
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