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2012 (10) TMI 903 - CESTAT, BANGALOREWaiver of pre-deposit - manufacturer of cigarettes - cut tobacco is used for manufacture of cigarettes. During the course of manufacture of cigarettes using such cut tobacco, also the similar wastes occur – alleged that quantity of cut tobacco attributable to emergence of “tobacco refuse” would not be eligible for duty exemption under Notification No. 52/2002-C.E., - Held that:- Waste emerging cannot be treated as arising out of manufacture and cannot be treated as excisable goods - question of such refuse being treated as exempted product or as subject to nil rate of duty does not arise - exception contained in the Notification No. 52/2002-C.E. is not attracted - pre-deposit waived
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