Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 714 - AT - Central ExciseAffixing of bar code and MRP or imported goods - deemed manufacture - held that:- the provisions of Section 2(f)(iii) of the Central Excise Act are attracted. Extended period of limitation - held that:- The non-registration and non-declaration of their activities and non-compliance with the procedures with respect to removal of goods from the place of manufacture certainly would amount to suppression of facts and therefore, the adjudicating authority has correctly invoked the extended period of time for demand of central excise duty. Eligibility of Cenvat Credit - held that:- this point has not been urged by the appellant before the adjudicating authority nor has been any evidence been led by the appellant indicating that they have borne the incidence of duty on which Cenvat credit is claimed. - Matter remanded back to adjudicating authority to give a reasonable opportunity to the appellants to prove their claim regarding eligibility their CENVAT credit relating to duty/tax paid on input/input services and thereafter requantify the duty liability.
|