2010 (8) TMI 520 - AT - Central Excise

Waive of pre-deposit - Excise duty and differential duty demand - The appellants have manufactured and supplied electronic safety and security systems along with accessories - The appellants confirms that no amount has been received for the free service provided for installation.Hence, excise duty has been paid for the entire value received by the appellants and differential tax has not been quantified - Appellants have allowed for full waiver of pre-deposit.

Summary

The Appellate Tribunal CESTAT, Chennai heard a case where appellants supplied electronic safety systems and paid Central Excise Duty for the entire value. No charge was made for installation service. The tribunal waived the pre-deposit requirement as the differential duty demand was not quantified and excise duty was paid for the entire value.