2013 (12) TMI 1139 - AT - Central Excise

Waiver of pre-deposit - Goods cleared without payment of duty - Discharge 5% of the value of goods - Held that - appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Following decision of Indian Potash Limited 2012 (12) TMI 347 - CESTAT, NEW DELHI - Stay granted.

Summary

The Appellate Tribunal CESTAT Ahmedabad granted the appellant's application for waiver of pre-deposit of 5% of the value of exempted products cleared. The issue was related to the use of common input services without separate accounts. The decision was influenced by previous rulings in similar cases. The waiver was allowed, and recovery stayed pending appeal disposal.