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2014 (8) TMI 434 - CESTAT AHMEDABADWaiver of pre deposit of duty - default in payment of Central Excise duty under Rule 8 of Central Excise Rules 2002 - Interest for defaulted period - Held that:- As a result of occurrence of default appellant was required to pay duty from PLA consignment-wise which was not done. Subsequently out of the total amounts involved appellant has deposited an amount of ₹ 42 ,02,524 /- towards payment required to be made in cash. First appellate authority should have taken these aspects into account while ordering pre-deposit. A deposit of ₹ 58 lakhs ordered by the first appellate authority is, therefore, excessive. In the interest of justice, appellant is directed to deposit an amount of ₹ 2 lakhs (Rupees Two Lakhs only) with respect to these two appeals within four weeks from the date of this order and report compliance to Commissioner (Appeals) - Matter remanded back conditionally.
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