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2014 (4) TMI 49 - CESTAT MUMBAIWaiver of pre-deposit of duty - Denial of benefit of Notification No. 23/2003-CE dated 31.3.2003 - Whether the applicant is entitled for the benefit of Notification No. 23/2003-CE - Held that:- contention of the applicant is that the goods in question i.e. tractors are not exempted under the State Sales Tax. The applicants submitted that as per Schedule “C” of the State Act, tractors are liable to pay state tax @ 4% upto 31.3.2012 and thereafter @ 5%. The state government has granted exemption to the unit from their sales tax liability under the Package Scheme of Incentive 1993 - The fact that the tractors which are cleared to DTA by the applicants are not exempted from payment of sales tax or VAT under the Act. Therefore, prima facie the applicant has made out a case for waiver of the dues. Pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeals - Stay granted.
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