2015 (3) TMI 75 - AT - Central Excise

Waiver of pre deposit - Held that - issue involved in the present case is similar to the one relating to the previous pre-deposit order of the Tribunal involving the period August, 2003 to March, 2008. The present demand is for the period April, 2009 to March, 2010. In view of the said order dated 08.02.2012, we are of the opinion that the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly, the pre-deposit of dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Kolkata granted waiver of pre-deposit of Rs. 59.78 Lakhs and penalty under Section 11AC of CEA, 1944 in a case similar to a previous order. The pre-deposit of dues adjudged was waived and recovery stayed during the appeal.