Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 58 - CESTAT BANGALOREClearance made by 100% EOU on Transaction value - Duty demanded as per the proviso to Section 3(1) of the Central Excise Act r.w Notification No. 23/2003 - Waiver of Pre-deposit – Held that:- Prima facie, the appellant was liable to pay duty of Excise quantified on the basis of duties of Customs in terms of the proviso read with the notification - the appellant paid duty of Excise albeit on a wrong basis - assessee offered to make a pre-deposit of Rs. 1,00,000 - the amount offered is inadequate to suffice the present purpose – appellant directed submit an amount of Rupees One lakh fifty thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
|