Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 366 - AT - Central ExciseExcise duty liability on the molasses from which non Denatured Ethyl Alcohol is produced and exported - Held that:- Goods exported cannot be considered to be exempted from whole of duty of excise leviable thereon or chargeable to NIL rate of duty. Goods can be exported without payment of duty in Bond or under claim of rebate that would not and cannot be interpreted to be removal of goods at NIL rate of duty or exempted fully from duty - Since there is an acceptance of the issue in the respondent’s own previous case - Decided against Revenue
|