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2014 (7) TMI 834 - HC - Central ExciseWrit petition - Manufacture - process of Hot Dip Galvanisation of M.S. Fabricated items - process of galvanisation or process of manufacture - Job work - Notification no/ 214/86 - Held that:- the question as to whether the petitioners are entitled for exemption under the notification no.214 dated 25 March, 1986 with regard to supplying the material by those suppliers who are not paying Central Excise Duty on their final product is again a question where evidence is required to be led by the parties which can not be adjudicated nor appreciated in a writ jurisdiction. Since the appeal has to be filed within three months which has expired, we dismiss the writ petition giving liberty to the petitioners to file an appeal before the Appellate Authority under Section 35-B of the Act within eight weeks from today. - the petitioners were directed to deposit a sum of Rs. one crore and directed that the recovery of the balance amount pursuant to the Assessment Order will remain stayed. - Decided partly in favor of assessee.
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