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2011 (4) TMI 1117 - AT - Central ExciseDuty demanded with interest and a penalty - imposed on the ground that the respondents had manufactured various goods at their work site and cleared the same for their use at Thane Creek Bridge work site - contention of the Revenue is that the exemption under Notification No. 5/98-CE and Circular dated 18.5.99 are not applicable to the goods manufactured by the respondents at site since the same was available only in respect of CETH 68.07 and 7308.50 whereas the goods manufactured by the respondents fall under other chapters – Held that:- Show-cause notice did not even allege manufacture at site, appeal filed by the Revenue is on a totally different ground vis-`-vis the issues raised in the show-cause notice, appeal filed by the Revenue rejected
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