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2015 (3) TMI 340 - AT - Central ExciseWaiver of pre-deposit of duty, interest and penalties - benefit of Notification No. 23/2003-CE and 52/2003 Cus both dated 31.03.2003 - Held that:- Rule 17 clearly stated that for payment of duty on clearance of any goods the applicant being 100% EOU could utilize CENVAT Credit account. Therefore, prima facie the applicant has made out a case for waiver of the requirement of pre-deposit of Central Excise and Customs duty, interest and penalties. Accordingly, we grant waiver of the pre-deposit of the entire amounts adjudged in the impugned order and stay recovery thereof during the pendency of the appeals. - Stay granted.
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