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2013 (8) TMI 64 - CESTAT AHMEDABADPre-deposit – Stay application – Clandestine removal - Contentions raised by Ld. Counsel that even in the case of clandestine removal, various judicial for as have taken a view that the benefit of CENVAT Credit of the duty paid on the inputs cannot be denied – There are various decisions holding that while arriving at duty liability, the amount which has been considered as a value, be considered as cum-duty price and duty liability should be worked back - Entire issue needs to be gone into detail, which can be done only at the time of final disposal of appeals - Appellant has not made out a prima facie case for complete waiver of the pre-deposit of the amounts involved - Direct the main assessee M/s Shubham Polymers to pre-deposit an amount of Rs.15 lakhs (Rupees Fifteen Lakhs only) within a period of eight weeks – Decided against the Assessee.
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