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2013 (1) TMI 357 - CESTAT, NEW DELHIWaiver of pre-deposit - Wrongly claiming abatement - Assessee is manufacturer of Portland Grey Cement – Availing SSI exemption - Cleared the goods on payment of duty beyond the limit of SSI exemption - After claiming abatement of 30% on MRP - Notification No. 14/2008-C.E. (N.T.), dated 1st March, 2008 - Notification No. 4/2006-C.E., dated 1-3-2006 – Held that:- It appears that the clearances made by the party from 23-9-2008 to 31-3-2010 (period during which Central Excise duty was paid by the party) are covered by Serial No. 1A of the Notification No. 4/2006-C.E., dated 1-3-2006, as amended. It is prima facie evident that vide show cause notice, the appellant was put on notice that during period in question he was required to pay excise duty on the goods cleared by him as per Notification No. 4/2006-C.E., dated 1-3-2006. Waiver denied
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