2012 (12) TMI 505 - AT - Central Excise

Appellate Tribunal grants waiver of duty demand, interest, and penalty in 'Green House' materials case.

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty demand, interest, and penalty to the appellant in a case involving manufacture ... Waiver of pre-deposit - alleged that appellant is engaged in the manufacture 'Green House' classifiable under Chapter Heading 9406 of Central Excise Tariff Act, 1985, therefore, they are liable to pay excise duty – contention of the appellant is that the applicants are only supplying the material namely galvanized pipes, shade net, polythene sheets, G.I. wires, nylon ropes, nuts and bolts used for erection of these pipes and fixing of polythene sheets and shade nets to formers (sic), who in turn themselves make the 'green house' - Held that:- In the case of Srihari Greenhouse P. Ltd. (2011 (12) TMI 353 - CESTAT, MUMBAI ) unconditional waiver of pre-deposit was granted to the applicant - requirement of pre-deposit waived The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty demand, interest, and penalty to the appellant in a case involving manufacture of 'Green House' materials under Chapter Heading 9406 of Central Excise Tariff Act, 1985. This decision was based on a previous case where a similar waiver was granted.