Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 107 - CESTAT, NEW DELHIDemand of duty - benefit of said Notification No. 34/2001-C.E. – required procedures not followed by assessee – Held that:- Assistant Commissioner or Deputy Commissioner can allow the benefit of the Notification, even if the procedure is not followed - appellant was not paying any duty on the aluminium circles under the bona fide belief that such circles, emerging at intermediatory stage, were not leviable to duty. On being pointed out, they paid the duty as per the directions of the Superintendent in terms of Notification No. 34/2001-C.E.. - it is fit case where the Assistant Commissioner or Deputy Commissioner should have ordered for payment of duty in terms of the said notification, even if detailed procedure was not followed by the appellant – stay allowed
|