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2016 (2) TMI 209 - AT - Central ExciseManufacture of Laminated Bagasse Board - Waiver of pre deposit of the duty demand along with interest and equivalent amount of penalty - Held that:- We find that as per the notification no. 12/2012 dated 17.03.2012 (Sl. No. 330) the bagasse board is exempted from payment of duty. We also take a note of clarification issued by the CBEC dated 19.06.2007 wherein it has been clarified that pre laminated bagasse particle board are exempted from duty and entitled for exemption under notification no. 6/2006 (Sl. No. 82) of the said notification. The said notification was superseded by the notification no. 12/2012 dated 17.03.2012. We further note that the Hon'ble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (2013 (4) TMI 326 - GUJARAT HIGH COURT) also held that pre laminated bagasse board is entitled for exemption under notification no. 6/2006. In these circumstances, applicant has made out a case of complete waiver of pre deposit. Consequently, we waive the requirement of pre-deposit of entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal. The Ld. Counsel for the applicant also prayed that appeal be disposed of. As today only the stay application is listed before us, therefore, we are disposing of the same today. As it is the contention of the ld. Counsel for the applicant that issue is squarely covered by the decision of the Hon’ble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (2013 (4) TMI 326 - GUJARAT HIGH COURT ) and clarification issued by the CBEC and the periodical SCN are being issued, therefore, we direct the registry to list the appeal for final disposal on 30.09.2015.
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