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Bharat Earth Movers Ltd and Others Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-i

2015 (7) TMI 421 - CESTAT BENGLALORE

Waiver of pre deposit - Notification No.63/1995-CE dt. 16/03/1995 - CENVAT Credit - when the dumpers are not attracted any duty of excise, would there be a legal liability on the assessee to pay cess under the Industries (Development & Regulation) Ac .....

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/- would fall within the limitation period. Since the issue is contentious and arguable and the entire activities were within the knowledge of the Revenue, no suppression can be attributable to Assessee. He, thus, agrees to pay the duty falling withi .....

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381, 20382, 20383, 20485, 20486, 20487, 20488, 20489, 20490, 20493, 20494, 20495, 20496/2014 in E/20400, 20401, 20402, 20403, 20507, 20508, 20509, 20510, 20511, 20512, 20515, 20516, 20517, 20518/2014-DB - Stay Order No: 20919-20932 / 2015 - Dated:- 1 .....

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mmon, the applications are being disposed of by a single order. 2. The appellants are engaged in the manufacture of various types of motor vehicles including the dumpers, which have been supplied to Ministry of Defence and are exempted from payment o .....

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ous inputs. 3. The short issue to be decided in the present stay petitions is as to when the dumpers are not attracted any duty of excise, would there be a legal liability on the assessee to pay cess under the Industries (Development & Regulation .....

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deposit the entire amount of duty confirmed against them. As such, he submits that he has nothing to add more on merits. The present demand is being contested by him on limitation and he submits that out of the total confirmed demand of ₹ 1,32 .....

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e activities were within the knowledge of the Revenue, no suppression can be attributable to them. He, thus, agrees to pay the duty falling within the limitation period but makes a prayer for allowing such deposit through their CENVAT credit account. .....

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ady stand, prima facie, decided against the appellant by the earlier Stay Order. As regards limitation, we find merits in the contention of the learned advocate and accordingly direct them to deposit ₹ 98,36,068/- (Rupees ninety eight lakh thir .....

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