Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 153 - AT - Central ExciseClearance cement in bags without affixing MRP to contractors engaged in construction activity - Exemption under Sl. No. 1C of the Notification No. 4/2006-C.E. dated 1.3.2006 - mis-declaration of the category of consumers - demand of differential duty - Held that:- it was appropriate for the Commissioner to consider the purchase orders and declaration filed by the appellant and record a finding and thereafter come to a conclusion. Besides, the appellant relied upon several decisions on the very same issue. Even though those decisions were not before the Commissioner, the same should be considered before a conclusion is arrived at. Even though this was not an issue in the show-cause notice and proposed demand of differential duty at Tariff rate, there is no finding as to what is the rate of duty and no quantification on this ground also. Besides, the appellant claims before us that they have deposited an amount of ₹ 42 lakhs towards differential duty during the cement bags were cleared after affixing MRP. Matter remanded back - Decided in favour of assessee.
|