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2015 (10) TMI 1963 - CESTAT KOLKATAWaiver of pre deposit - penalty imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determinations And Collection of Duty) Rules, 2010 read with Section 11AC of Central Excise Act, 1944 - Held that:- as the Notification and also the Board’s Circular dated 24-1-2014 are specific, therefore, it would be difficult to appreciate that if a single track machine is capable of producing the quantify of goods that could be manufactured by a double track machine, therefore, the single track machine be treated as double track machine, for the purpose of determination of rate of duty under the said Rules. In the result, the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Consequently all dues adjudged is waived and its recovery stayed during pendency of the Appeal. - Stay granted.
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