TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Waiver of Pre-Deposit Granted for Excise Duty Shortfall</h1> <h3>HINDUSTAN PETROLEUM CORPORATION LTD. Versus COMMR. OF C. EX., COCHIN</h3> The Tribunal allowed the applicant's request for waiver of pre-deposit of Rs. 11,80,645/- for Excise duty short paid. The Commissioner permitted ... - The applicant sought waiver of pre-deposit of Rs. 11,80,645/- for Excise duty short paid on clearance of Motor spirit in May 2004. The appellants paid Rs. 12,07,516/- under BED but short paid Rs. 11,80,645/- under SED. CBEC Circular No. 31/80 allowed transfer of balance in PLA to another minor head. The Commissioner allowed adjustment of duty paid under one head for short payment under another head. The Tribunal found a prima facie case for waiver of pre-deposit of duty and interest demanded. Application for waiver of pre-deposit of dues adjudged is allowed, and recovery stayed pending appeal decision.
TaxTMI 
TaxTMI 
