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2011 (3) TMI 384 - CESTAT, BANGALOREDemand - Classification - Notification No. 10/97-C.E., dt. 1-3-1997 - barred by limitation - There was no intention to evade payment of waste which constituted 0.12% to 0.4% of the weight of the goods cleared (to job worker) - The original authority did not have the advantage of the finding and reasoning of the Additional Commissioner, Chennai on the same issue in respect of the assessee’s sister unit as the said order was not produced before him - The exemption allowed is challenged for the sole reason as there was no doubt that the goods satisfied the other conditions of the notification to qualify for the exemption - Held that: impugned order is contrary to the settled interpretation of the notification - Appeal is allowed
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