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2015 (12) TMI 8 - AT - Central ExciseWaiver of pre deposit - exemption under Notification No. 6/2006-C.E., dated 1-3-2006 - Held that:- In the said Notification, exemption is allowed to machinery or equipment to leaf cutting machines used in plantation sector. In the present case, we find that the claim of the applicant is that the machines manufactured by them are used for tea leaf cutting and also used in the plantation sector. In support, they have adduced evidences from the respective users who certified that these machines are used for tea leaf cutting manufactured by appellant i.e. CTC leaf cutting machines. We do not see merit in the observation of the ld. Adjudicating Authority that since the certificate contains similar wordings, therefore, the same cannot be relied upon. Also, we do not see any other evidences adduced by the Department, contrary to the said certificates. In these circumstances, at this stage, we are of the view that the said machine used for leaf cutting and being used in the plantation sector, accordingly eligible to the benefit of the said Notification. In the result, pre-deposit of the dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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