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2010 (7) TMI 366 - AT - Central ExciseDemand – 100% EOU – clearance of goods along with packing material to another on loan licence basis – Payment of duty on loan licence basis - adoption of assessable value was also in accordance with law - adjudicating authority has held that assessee adopted a novel method for evasion of duty by first sending the goods to another under the cover of central excise invoices, showing the less assessable value than what has been ultimately received by them as commercial consideration - stands contended before Tribunal that assessee had paid the duty at the time of clearance of the goods by adopting the assessable value as reflected in the commercial invoices raisesd - no justification in confirmation of demand of duty
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