Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 44 - AT - Central ExciseStay applications - allegation against the appellant company is that during the period of dispute i.e. from 01.04.2005 to 31.03.2006, they used common inputs viz. packing materials in or in relation to the manufacture of excisable goods as well as exempted goods without maintaining separate records - no reasons have been given for rejecting the appellant's plea that there was no manufacturing activity in respect of the goods which according to the department are exempted goods and while according to the appellant is only a trading activity – Held that:- original adjudicating authority must give a clear finding as whether the goods which are alleged to be exempted goods are the outcome of a process which amount to manufacture. The appeals are allowed by way of remand, Stay applications also stands disposed of
|