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2011 (1) TMI 1073 - HC - Central ExciseWhether the goods cleared by the appellant a 100% EOU to DTA were excisable or not? - fresh mushrooms - Tribunal directing the appellant to pre- deposit the amount of Rs. 1.25 crores - Held that:- Prior to 28-2-2005 as also subsequent to 28-2-2005 fresh mushrooms were excisable but were subjected to ‘Nil’ rate of duty - the demands raised herein pertains to the period from December, 2006 to June, 2008 when the orders passed in the appellant’s own case were in operation. As per those orders, the appellant was not liable to duty on clearances to DTA. In these circumstances, this is a fit case for grant of full waiver of pre-deposit.
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