2015 (1) TMI 817 - AT - Central Excise

Confirmation of demand of an amount which is 5% of the value of Sulphuric Acid cleared by the appellant to manufacturers of fertilizers by availing the benefit of procedure of Chapter X (cleared at Nil rate of duty) - Held that - identical issue of another manufacturer i.e. M/s Dharamsi Morarji Chemical Co. Ltd. 2010 (3) TMI 561 - CESTAT MUMBAI was before the Tribunal in Mumbai and the final order specifically relies upon the decision of this Bench in the case of Advance Surfactants India Ltd and has allowed the appeal of M/s Dharamsi Morarji Chemical Co Ltd. At this juncture, we find that the issue involved in this case is also in respect of Notification No. 4/2006-C.E., which was being considered by the Bench in the case as cited herein above. - appellant has made out a prima facie case for waiver of the a amounts involved application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's application for waiver of pre-deposit of 5% of the value of Sulphuric Acid cleared under Notification No. 4/2006-C.E. Recovery stayed until appeal disposal. Case similar to M/s Dharamsi Morarji Chemical Co. Ltd. decision.