Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1036 - AT - Central ExciseNon-payment of duty for the month of March, 2000 - demand - manufacturer of M.S. Ingots - opted for payment of duty on the basis of capacity of production u/s 3A of the CEA, 1944 - Held that: - in Rule 96ZO(3) of the Central Excise Rules, 1944 detailed procedure has been prescribed for claiming the abatement of duty, in case assessee does not manufacture the goods during any continues period of more than seven days - appellant have not followed any procedure, rather their averment regarding the break down of plant was made only in the hearing during the adjudication process - demand upheld - appeal dismissed - decided against assessee.
|