2015 (10) TMI 607 - SCH - Central Excise

Waiver of the pre-deposit ordered by CESTAT - Pan Masala unit run without registration - Rule 17 (2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 i.e; the deeming clause of the period for operating the machines will be applicable unless evidence to the contrary proves to the satisfaction of the Central excise Officers that the machines were used in the previous financial year as well Supreme Court after hearing the partied dismissed the appeal filed by the assessee against the decision of High Court 2013 (12) TMI 76 - ALLAHABAD HIGH COURT but by extending the time period to make the deposit. In the impugned order High Court held that there was no prima facie fault in the reasoning given by the Tribunal that the deeming provision will be applicable unless evidence to the contrary is provided to the satisfaction of the Central Excise Officer. - the petitioner has been given substantial relief both in depositing the excise duty as well as the penalty and there is no reason to interfere.

Summary

The Supreme Court dismissed the Special Leave petition and directed the petitioner to deposit Rs. 55 lakhs as directed by the Customs, Excise & Service Tax Appellate Tribunal within four weeks.