Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (12) TMI 699 - AT - Central ExciseExtract: ....... 57F(2). As admittedly the inputs worked upon were received back, there is no justification for demanding duty on the same. 4. Inasmuch as demand of duty is being set aside, penalty is also not imposable. The same is also set aside. In a nutshell, appeal is allowed with consequential relief to the appellant. (Pronounced in Court on 31-12-2004)
|