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2010 (6) TMI 340 - CESTAT, AHMEDABADJob worker - department is demanding duty on goods manufacture and cleared without payment of NCCD - respondent had discharged NCCD liability in respect of their own clearances - but failed to do so when cleared to the job worker - they were under the impression that they were eligible for the exemption - appellant was not eligible for exemption since exemption was available only to the job worker under Notification No. 214/86 and not to the principal manufacture – Held that: - justification provided by the respondent regarding their bona fide belief is not acceptable - respondent was paying NCCD goods cleared by them and they were also able to produce proof of payment of NCCD by other two manufacturers for whom they had manufactured goods on job work basis, the claim of bona fide belief in respect of clearances to job worker seems to be justified. Therefore accordingly we have to set aside the invocation of extended period and penalty under Section 11AC imposed on the respondent.
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