Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 525 - CESTAT, BANGALOREExemption - In the process of manufacture of Flexible Poliyurethane Foam , generated waste and scrap in respect of which the appellants claimed the benefit available under Notification No. 54/88-C.E., dt. 1-3-1988 as amended by Notification No. 30/90-C.E., dt. 20-3-1990 for the month of March, 1990. - Held that: - The Notification No. 37/89 clearly required consideration of 10% of the total production during the immediate preceding month, whereas the Notification No. 30/90 clearly required consideration of 10% of the total production in the preceding year - So, it is difficult to accept the contention of the appellants that for the purpose of ascertaining the rate of duty for the month of March, 1990 the consideration of the period to the extent of first 19 days to be considered separately and for the later 12 days to be considered separately - Neither the earlier notification nor the amended notification gives any indication for adopting such a procedure. This aspect has not been considered by any of the authorities below - However, it is a pure question of law which can be decided on the basis of undisputed facts on record - Not necessary to interfere in the impugned order on the said ground as find the ground to be totally devoid of substance and can be decided by the Tribunal itself on the basis of undisputed facts on record. - Decided against the assessee.
|