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2010 (3) TMI 537 - CESTAT, KOLKATATextile and textile article - Exemption - A Show Cause Notice dated 30-5-07 was issued to the Assessee proposing to deny the benefit of the Notification No. 30/04-C.E. in respect of clearance of final products and accordingly, proposing demand of Rs. 5,39,17,583.00 along with interest and proposing penalty under Section 11AC. The Commissioner by the impugned Order confirmed the demand of duty along with the interest and imposed equal penalty. Held that - credit reversed subsequently and plea that assessee be deemed not to have availed credit, rejected considering Tribunal order in case of Hind Lamps Ltd. v. CCE, Kanpur 2010 -TMI - 76306 - CESTAT, NEW DELHI. Condition of Notification violated. Benefit of Notification not available.
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