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2012 (4) TMI 408 - CESTAT, MUMBAIWhether the cables which were cleared in running length of 25 and 100 meters can be considered as parts, components or assembly of automobile – Application for waiver of pre-deposit of duty interest and penalty - Held that:- The cables manufactured and cleared in running length cannot be considered as parts of battle tanks and not eligible for benefit of notification which grants exemption from payment of duty to parts of battle tanks – decided in case of Incab Industries vs. CCE (2000 -TMI - 50339 - CEGAT, EASTERN BENCH, KOLKATA) - the amount already deposited is sufficient for hearing of the appeal - Pre-deposit of the balance of duty, interest and penalty is waived and recovery thereof stayed during the pendency of the appeal - in favour of assessee.
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