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2011 (10) TMI 68 - CESTAT, AHMEDABADManufacture of brass sheets/circles - Clandestine removal of goods - confiscation of goods - exemption under Notification No.5/98, dt.2.6.98 at Sr.No.207. - Held that:- the notification is very clear and the notification under consideration is predecessor of notification considered by Hon'ble Supreme Court and the words used are similar. The decision of Hon'ble Supreme Court in the case of CCE Jaipur Vs Mewar Bartan Nirman Udyog 2008 (2008 -TMI - 30906 - SUPREME COURT), is squarely applicable to the facts of this case. Therefore, the goods manufactured by the appellant are totally exempt from payment of duty. Since the goods are totally exempt from payment, question of taking registration, accounting the goods manufactured does not arise. - Decided in favor of assessee.
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