Back
CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
Dr. Chittaranjan Satapathy, VICE-PRESIDENT, MS. JYOTI BALASUNDARAM
Siemens Building Technologies (P.) Ltd. -Appellant
Versus
Commissioner of Central Excise, Puducherry -Respondent
STAY ORDER NOS. 396-398/2010 APPLICATION NOS. ST/S/26, 72-73/2010 APPEAL NOS. ST/53,123-124/2010
Decided On : 23-08-2010
C. Seethapathy,T.H. Rao
Chittaranjan Satapathy, Member (T.) ‑ Heard both sides. The appellants have manufactured and supplied electronic safety and security systems along with accessories. They have paid Central Excise Duty for the entire value and the service provided by them for installation of the impugned goods has not been charged.
2. Ld. Advocate appearing for the appellants confirms that no amount has been received for the free service provided for installation. Ld. SDR confirms that excise duty has been paid for the entire value received by the appellants. Besides, the differential duty demand has not been quantified in the impugned order. In view of the fact that entire value has been subjected to excise duty and differential tax has not been quantified, we are of the view that the appellants have made out a case for full waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit during the pendency of the appeals.
