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2011 (5) TMI 82 - AT - Central ExciseDemand and penalty u/s 11AC - Exemption - Limitation - the appellant is engaged in manufacture of twisted polyester yarn - Revenue s allegations are that though the duty was to be discharged at texturised stage, no duty was paid on such twisted yarn when transferred from texturising unit of the dyeing unit - As such, clearance of died yarn by availing the benefit of concessional rate of duty in terms of Notification No.5/98-CE and exemption Notification No.3/01-CE were not available to the appellant - Proceedings were initiated against by way of issuance of Show Cause Notice dt.30.6.03 for raising the demand for the period June 1998 to February 2003 - The said Show Cause Notice has culminated into an impugned order passed by the Commissioner - Hence, set aside the impugned order and remand the matter to Commissioner for fresh decision in the light of the observations made in the order of M/s Kiran Industries Ltd. -
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