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2012 (12) TMI 43 - CESTAT, NEW DELHIDemand of duty – denial of benefit – demand raised and confirmed in respect of destroyed cigarettes – alleged that appellant showed excess destruction in the quality control laboratory so as to avoid small amount of duty – Held that:- Cigarettes meant for quality control test are not liable to duty. It is also on record that cigarettes being sent to the laboratory are being recorded in the statutory records. Mere non maintenance of the destroyed quantity of cigarettes in the laboratory when the appellants are claiming that 100% destructions were made cannot be made the ground for denial of the benefit - demand set aside
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