2014 (4) TMI 791 - AT - Central Excise

Waiver of pre-deposit - Denial of benefit of Notification No. 108/95-CE dated 28.8.1995 - supplies were made to the contractor and not the projects directly and the contractor might not have diverted the goods - Held that - Following decision of M/s Nawa Engineers & Consultants Pvt. Ltd. vs. Commissioner of C. Ex., Hyderabad 2014 (4) TMI 370 - CESTAT BANGALORE - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore granted waiver of pre-deposit and stay of recovery of Rs. 3,46,68,953/- in a case where duty demand arose due to the view taken by Revenue on TMT Bars supplied by the appellant. The Tribunal decided in favor of the appellant based on a similar case precedent.