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2016 (1) TMI 332 - AT - Central ExciseWaiver of pre-deposit - Benefit of area based exemption Notification No.32/99-CE dated 08.07.1999. - Revenue contended that since the Applicant were undisputedly engaged in the process of re-packing of goods from bulk packs, therefore they are not eligible to the benefit of said Notification w.e.f. 25.04.2007. - Held that:- On a careful analysis of the arguments advanced by both sides, we find the issue involved is substantial question of law and highly technical and debatable; it requires detailed analysis of the provisions of law, precedents and the facts involved in the present case, which would be carried out at the time of disposal of the Appeal. We also find that the Applicant had disputed the maintainability of the demand on the ground of limitation as well as non filing of appeals against the refund Orders by the Revenue. In these circumstances, we are of the opinion that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Stay granted.
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