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2015 (7) TMI 64 - AT - Central ExciseDenial of SSI Exemption - Valuation u/s 4A - Held that:- Goods which would be falling under Section 4A would be parts, components and assemblies of automobiles. The meaning of the said extraction as understood by an ordinary human being would be relatable to such goods without which an automobile or taxi cannot run. Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be termed as parts, components or assembly of taxies. Accordingly we are of the view that appellant has a good prima facie case in its favour so as to allow the stay petition unconditionally. - As the appellant has deposited the entire amount of service tax along with interest and 35% of the penalty - stay granted.
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