2015 (3) TMI 123

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..... therefore they have contravened the sub-section (1A) of Section 5A of the Central Excise Act - Held that:- Following decision of Sripathi paper and Boards Pvt.Ltd. Vs CCE Tirunelveli [2013 (11) TMI 1119 - CESTAT CHENNAI] - we waive predeposit of duty along with interest and penalty till disposal of the appeal. - Stay granted. - Application No. E/S/41320/2013 in E/41609/2013 - Misc Order No. 4163 .....

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..... otification is not absolute exemption. 2. We find that the Tribunal in the case of Sripathi paper and Boards Pvt.Ltd. Vs CCE Tirunelveli 2013-TIOL-1636-CESTAT-MAD granted unconditional stay on the similar issue. The relevant portion of the decision is reproduced below :- 4. On perusal of the aforesaid Notification, we find that both the serial numbers 90 91 imposed different conditions. .....

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..... . 90 of the Table appended to the Notification has not been granted absolutely. Thus, prima facie, the findings of the Commissioner are not sustainable. In view of that, the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty. Accordingly, predeposit of the entire amount of duty, interest and penalty are waived and recovery stayed till the dispos .....

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