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2013 (10) TMI 58 - ALLAHABAD HIGH COURTConcessional Rate of Duty – Notification No. 29/2004 - Assessee was engaged in manufacturing of 'Tents' nomenclated as 'Tent Extendable' falling under Chapter 63 of the Central Excise Tariff – Held that:- There was no findings recorded in the order in original that the goods were containing any textile material - The use of aluminum pipes to hold the tents will not prima facie take them out of the notified goods for deny the concessional rate of clearance of goods. Waiver of Pre –Deposit – Held that:- Relying upon Standard Niwar Mills v. Commissioner of Central Excise [2013 (10) TMI 47 - CESTAT NEW DELHI] - The petitioner had made out prima facie case for waiver of the pre-deposit of the entire amount as a condition for hearing of the appeal before the Commissioner of Appeals and that the order to deposit 25% of the duty was not only against the strong prima facie case but will also in the facts and circumstances of the case cause serious prejudice to the petitioner. - stay granted.
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