TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellant was entitled to complete waiver of pre-deposit in an excise appeal involving exemption under Notification No. 05/2003-C.E.; and whether the circular clarification governed liability when a job worker crossed the exemption limit.
Analysis: The order noted the departmental allegation that one job worker had crossed the Rs. 25 lakhs exemption limit and relied upon the clarification in clause A(e) and the illustrations in clause A(f) of the Ministry's Circular No. 759/75/2003-CX dated 30-10-2003. On that basis, it was held that where the job worker exceeded the exemption threshold, duty was payable in relation to that clearance, and the appellant had not made out a case for total waiver. Considering the materials on record and the nature of the demand, the Bench granted only partial relief by directing a reduced pre-deposit and stayed recovery of the balance during pendency of the appeal.
Conclusion: Complete waiver of pre-deposit was declined and a limited pre-deposit was ordered, with balance recovery stayed.
Final Conclusion: The appeal was not finally decided on merits, but interim relief was restricted to a partial waiver pending compliance with the pre-deposit direction.
Ratio Decidendi: Where the governing exemption circular indicates that liability arises once the relevant job worker exceeds the prescribed turnover limit, complete waiver of pre-deposit may be refused and only partial waiver granted on a prima facie assessment.
TaxTMI 
