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2010 (2) TMI 654 - AT - Central ExciseDemand Notice - Show Cause Notice was given, fixing a personal hearing on 21-7-2008 but the same was received by the appellants on 12-9-2008. It is also submitted that without giving a personal hearing the Demand Notice was issued on 21-8-2008 - Held that : the Demand Notice under Rule 8 is issued without hearing the appellants, therefore, the Demand Notice de hors the Rule. Textile committee cess - Liability - The appellants admit the liability to pay the cess in the event the cess is not paid by the supplier - The appellants rely heavily on the Circular and claim exemption of paying the cess by submitting the proof of payment of the cess by the supplier - Once the burden of payment is satisfactorily discharged, the appellants can absolve itself from the liability of paying the cess - Hence the appellants are not liable to pay any cess.
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