2009 (9) TMI 856 - AT - Central Excise

Summary

The applicant sought waiver of pre-deposit of Rs. 11,80,645/- for Excise duty short paid on clearance of Motor spirit in May 2004. The appellants paid Rs. 12,07,516/- under BED but short paid Rs. 11,80,645/- under SED. CBEC Circular No. 31/80 allowed transfer of balance in PLA to another minor head. The Commissioner allowed adjustment of duty paid under one head for short payment under another head. The Tribunal found a prima facie case for waiver of pre-deposit of duty and interest demanded. Application for waiver of pre-deposit of dues adjudged is allowed, and recovery stayed pending appeal decision.