Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 409 - AT - Central ExciseProduction based duty of excise - section 3A - held that:- law laid down by the Hon ble Supreme Court in Venus Castings case(2000 (4) TMI 37 (SC)), is fairly applicable to the facts of the case for determination of the dispute. - Their Lordship had ruled against a hybrid system of facility both under Rule 96ZP(1) and under Rule 96ZP(3) of the erstwhile Central Excise Rules, 1944, in discharging duty under Section 3A of the Central Excise Act, 1944. - matter remanded back to the lower Adjudicating Authority for determining afresh as to whether the Appellant during the relevant period, i.e.1999-2000, had exercised their option under Rule 96ZP(1) or Rule 96ZP(3) of the erstwhile Central Excise Rules, 1944 and consequently, determine their liability for the said period.
|