Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2008 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 199 - HC - Central ExciseNon-use of imported materials (inputs) - availment of credit on the inputs which were not received and were not utilised in mfg. - contravening the provisions of Rules 57A(4) and 57G(3) of CER – intention to evade payment of duty - Balance sheet shows non-receipt of inputs - Tribunal has committed a grave error in accepting the supplementary balance sheet and in allowing the assessee’s appeal – Appeal of revenue is allowed by way of remand to tribunal
|