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2010 (2) TMI 1027 - AT - Central ExciseJurisdiction - Rule 5 of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 - Held that: - Rule 5 of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 has imposed an obligation on the assessee to give information regarding receipt of subject goods and maintain records. That Rule does not encompass a situation not embodied therein - not only stay application is to be allowed but also appeal should be disposed of without keeping the same pending when the law does not provide further scope for debate for imposition of penalty - appeal allowed - decided in favor of assessee.
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