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2014 (11) TMI 1071 - AT - Central ExciseIron ore fines cleared without payment of duty - Held that:- Commissioner (Appeals) took note of various decisions of the Tribunal and held that emergence of iron ore fines cannot be held to be a manufacturing activity and the fact that such iron ore fines were cleared without payment of duty, would not call upon the assessee to pay 10% of the value of the same in terms of Rule 6. See Rallies India Ltd. vs. Union of India reported in (2008 (12) TMI 46 - HIGH COURT BOMBAY). In as much as the issue stands covered, we find no reason to interfere the impugned order of Commissioner (Appeals). Revenue’s appeal is accordingly rejected.
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