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2014 (3) TMI 637 - CESTAT NEW DELHIDuty demand - Excess clearance by SSI unit after exhausting the limit of one crore - Confiscation of the excess found goods along with imposition of penalties - The main contention of the appellant is that their factory was visited by the officers on 20.3.2007 and they had already filed an application before the authorities for registration vide their application dated 22.2.2007. - Held that:- If the appellants have filed an application, as contended by them for registration of their unit, which had crossed the exemption limit, I find that subsequent actions of the Revenue in confiscating the excess found goods and imposing penalties upon them is not justifiable. By extending the benefit of doubt to them on the point of filing of application for registration, I set aside the impugned order - Decided in favour of assessee.
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