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2012 (12) TMI 219 - AT - Central ExciseDisallowance of credit - discharge of additional customs duty from DEPB account - Notification No. 96/04-Cus. was issued on 17-9-2004 – Held that:- In absence of specific provision of law, there cannot be any artificial construction of law, that can be made to make law unworkable - when the bona fide of the appellant is not doubted and law was under confusion stage authority cannot proceed against the appellant to disallow Cenvat credit - appellant was also in dark to ascertain the proper position of law, in view of travel of the litigations from 2002 to 2010 from Tribunal to High Court. Therefore, noticing no mala fide, the appellant also succeeds on limitation - appeal is allowed partly
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