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2015 (10) TMI 2269 - AT - Central ExciseWaiver of pre deposit - revenue contended that applicant was not a manufacturer of the goods supplied to the power corporations but got it manufactured from various job workers. - Imposition of penalty - Held that:- Issues involved in the present case are more or less comparable to the facts and circumstances involved in M/s. S.A. Enterprise case (2015 (10) TMI 1349 - CESTAT KOLKATA). In these circumstances, considering that the applicant had deposited ₹ 5.00 laks during adjudication, the offer to deposit further ₹ 20.00 Lakhs seems to be reasonable at this stage. Consequently, the appellant (1) M/s. Ceebuild Co. Pvt. Ltd. is directed to deposit ₹ 20.00 Lakhs within a period of eight weeks and report compliance on 26/10/2015. On deposit of the said amount, balance dues adjudged against M/s. Ceebuild Co. Pvt. Ltd. and all dues adjudged against Sanjiv Kabra are waived and its recovery stayed during the pendency of the appeals - partial Stay granted.
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