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2011 (4) TMI 380 - CESTAT, AHMEDABADExcise ability and duty-ability of the Lay Flat Tub - Intermediate goods - Period of limitation - penalty of identical amount under Section 11AC - Appellants are engaged in the manufacture of plastic bags - Held that: - t stands contended by the appellant that they were the members of the Plastic Industry Association and were being guiding by the said association for non payment of duty on the LFT. It seems that there was a general impression in the field as regards the non-excisability of the said LFT emerging during the course of final product. The impugned orders do not refer to any evidence indicating any positive suppression or mis-declaration on the part of the assessee so as to invoke the longer period of limitation. - Demand and penalty set aside.
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