2013 (3) TMI 454 - AT - Central Excise

Demand u/s 11D confirmed regarding the duty paid and collected from the customers on the ground that the applicants should have availed the absolute exemption under Notification No. 4/2006-CE instead of paying duty and taking credit of duty paid on inputs - Held that - As the availment of the Notification is subject to the condition, therefore prima facie merit in the contention of the applicants that it is a conditional Notification. Therefore, pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeals. The stay petitions are allowed.

Summary

The appellate tribunal waived the pre-deposit of dues for the applicants as Notification No. 4/2006-CE is conditional. Recovery of the dues is stayed during the appeal process. The stay petitions are allowed.