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2014 (8) TMI 400 - AT - Central ExciseRequirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - Held that:- Commissioner (Appeals), has recorded a different finding that the defective goods are Arc carbon which were later hammered/crushed to convert into waste and scrap and removed from the factory without payment of duty. It is his observation that after completion of manufacturing processes, when defective arc-carbon emerged, the same ought to have been entered into RG-1 for discharging duty liability at the time of removal and in case it is found unfit, it is necessary that a remission application be filed under Rule 49 of erstwhile Central Excise Rules, 1944 - No reason to interfere with the said order which is in consonance with the principle of law laid down - Decided against assessee.
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