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2014 (3) TMI 741 - AT - Central Excise100% EOU - Quantum of clearance of the goods in DTA - Held that:- appellant before Commissioner (Appeals), had restricted their arguments only in respect of penalty and interest and have nowhere raised any ground challenging the confirmation of demand against them, but in view of the clear facts available in the present case and the legal issue having been decided till Apex Court, we deem it fit, in the interest of justice, to allow the appeal last to raise the ground challenging confirmation of duty - Following decision of AMITEX SILK MILLS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-I [2005 (10) TMI 128 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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