Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1167 - AT - Central ExciseBenefit of N/N. 21/2002-Cus., dated 1-3-2002 - demand was raised and confirmed u/s 11A of the CEA, 1944 - Held that: - Demand of duty is admittedly in respect of Customs duty and for violation of Customs provisions, the duty should have been proposed and confirmed under the provisions of Customs Act, 1962. Therefore, the demand confirmed under Section 11A of the Central Excise Act, 1944 will not sustain - appeal dismissed - decided against Revenue.
|