Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 2 - PUNJAB & HARYANA HIGH COURTApplication of waiver of pre-deposit as directed to deposit Rs.1 crore within a period of 8 weeks - benefit of the outward transportation denied on or after 01.04.2008 in view of the amendment in the Rules - as argued by assessee that the goods were to be delivered by the appellant F.O.R. and the place of removal of goods shall be the destination of the consumer - Held that:- The question which arises for consideration in appeal before the Tribunal is whether the place of removal is the factory premises of the appellant or the point of delivery to the consumer. Such question is a disputed question of law and facts - No substantial question of law arises for consideration at the stage of waiver of pre deposit of the amount of duty. Grant four weeks’ time to the appellant to deposit the amount of Rs.1 crore as directed by the Tribunal.
|