Tribunal Waives Pre-Deposit & Stays Recovery Due to Factory Location Exemption
DIAMOND ENTERTAINMENT TECHNOLOGIES P. LTD. Versus CCE., MEERUT-II
DIAMOND ENTERTAINMENT TECHNOLOGIES P. LTD. Versus CCE., MEERUT-II - 2013 (295) E.L.T. 732 (Tri. - Del.) The appellants were availing exemption under Notification No. 50/2003-C.E. for goods manufactured in specified Khasra numbers. Revenue demanded duty and penalty due to a small strip of land falling under a different Khasra number. Tribunal granted waiver of pre-deposit and stay on recovery, finding exemption should apply as factory premises were within specified Khasra numbers.