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2015 (3) TMI 335 - AT - Central ExciseWaiver of pre-deposit of duty - Removal of finished goods viz. Alluminium wires from their factory without payment of duty, against various kachha challans - Applicant had disputed that the quantity reflected in the kachha challans were raw material received by them from respective raw material suppliers, for the purpose of job-work which they carried out in their premises - Held that:- issues rest on evidences adduced by both sides. Also, at this stage we find that the earlier statements of the witnesses relied in the show cause notice, on cross-examination, did not conform to the earlier statements. However, also the statements of late Mr. Om Prakash Saraf and Debabrata Das are on record, whose retraction whether valid or otherwise needs to be scrutinized and examined. In these circumstances, considering the financial hardship expressed by the applicant at this stage, the offer made by the Sr. Advocate seems to be reasonable. Consequently, we direct the applicant to deposit ₹ 10.00 Lakh within eight weeks from today and on deposit of the said amount, the balance dues adjudged against M/s. Saraf Metal Works and total dues against Ms. Sumitra Saraf adjudged is waived and its recovery stayed during the pendency of the appeal. - Partial stay granted.
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