2013 (11) TMI 1130

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..... olutely - Prima facie, the findings of the Commissioner are not sustainable - the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty - Pre-deposit of the entire amount of duty, interest and penalty waived and recovery stayed till the disposal of the appeal – stay granted. - E/40071/2013 - - - Dated:- 13-5-2013 - Shri. P.K. Das and Shri. Mathe .....

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..... kshera Paper granted unconditional stay vide Stay Order No. 40316/2013 dated 5.2.2013. The learned AR submits that the Tribunal while passing the stay order in the above case did not consider the decision of Mahindra Mahindra Ltd. Vs. CCE - 2012 (286) ELT 369. He submits that in that case the Tribunal held that the exemption was unambiguous and absolute and hence the assessee is entitled to pay .....

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..... find that the Boards circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A(1A) of Central Excise Act would apply where an exemption from payment of duty of excise under sub-Section (1) of Section 5A has been granted absolutely. In the instant case, both the serial number provides different conditions as Condition No. 10 11 mentioned .....

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