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2019 (6) TMI 360 - AT - Central Excise100% EOU - applicability of various Rules to the 100% EOU - confiscation to goods under Rule 209 - confiscation of Land, Building, Plant and Machinery under Rule 173 Q(2) is not applicable - HELD THAT:- Ld. Counsel has raised an issue heavily that Rule 53,209A and 1733Q of Central Excise Act, 1994 are not applicable in the case of 100% EOU. However, the applicability of this legal provision to 100 % EOU has not been examined by the adjudicating authority. Since this is very important legal issue raised by the appellant it is necessary, the same should be answered by the adjudicating authority. Matter remanded back to the adjudicating authority for passing a fresh order on all issues including the fresh issue of applicability of various Rules to the 100% EOU - appeal allowed by way of remand.
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