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 applicant had made out a case for waiver of pre-deposit of duty and penalty on the basis that it was a factory maintained by the State Government and claimed exemption under Notification No. 1/93 for goods falling under Chapter 84.
Analysis: The applicant asserted that it manufactured goods falling under Chapter 84 of the Central Excise Tariff Act, 1985 and that, as a factory maintained by the State Government, its case was covered by sub-clause (ii) of Clause A of Notification No. 1/93 read with Explanation VIII. On that basis, it was contended that no duty was payable and that pre-deposit should be waived. The contention was sufficient at the interim stage to show a prima facie entitlement to the claimed exemption and to justify relief from deposit.
Conclusion: The applicant was held entitled to waiver of pre-deposit of duty and penalty.
TaxTMI 
