Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1985 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (2) TMI 257 - AT - Central ExciseExtract: .......e of payment of duty would be applicable. We are thus unable to subscribe to the Collector’s view that in such circumstances, provisions of Rule 9A(5) would apply. We, therefore, hold that in case any duty was leviable, it would have been in terms of Rule 9A(1)(ii) of the Rules. 24. As a result of our findings in Para 22, we allow the appeal.
|