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2014 (4) TMI 573 - AT - Central ExciseWaiver of predeposit of differential duty - valuation - clearance of clearing the semi-finished goods to their other unit - revenue contended that while arriving at 110% of the value in accordance with CAS-4, assessee hase failed to take into account the increase in administrative overheads from 12.58% to 15.98% during the period from 19.10.2007 to 31.3.2008. Hence the differential duty was demanded. - Penalty of equal amount along with interest - Held that:- prima facie it appears that the applicants are liable to pay duty on the overhead charges and they had not disclosed to the Department - Conditional stay granted.
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