Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 443 - CESTAT, MUMBAIExtract: .......gain on payment of duty on 2nd occasion. The same goods cannot be charged twice with the duty element. Therefore, refund of one of the duty paid is permissible. Thus I do not see any error or illegality in the impugned order passed by the ld. Commissioner (Appeals). The Revenue appeal lacks merits, hence rejected. (Pronounced in Court on 30-4-2007)
|