Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 166 - CESTAT, BANGALORERefund – in view of not. No. 2 appellants were required to pay 50% of the duty liability from the PLA Account and 50% from the Cenvat account - they could pay only 45% of the aggregate duty from the Cenvat account and to compensate for the shortfall of 5%, they debited 55% from the PLA - In terms of the Notification, for deemed credit, the appellant was actually entitled for 50% of the aggregate of duty of excise leviable on the final products – It is purely a mistake – refund admissible
|