Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 431 - AT - Central ExciseNotification No. 23/2003 - Denial of benefit - 100% EOU cleared their final product in DTA by availing the benefit of Notification No. 23/2003 - As per revenue the respondent were required to satisfy the condition No. 3 of the notification which prescribes requisite permission from DTA in respect of goods specified in paragraph 6.8 (a), (b), (d) and (h)- Held that:- In the present case revenue has taken altogether a new ground which was neither the subject matter of SCN nor of the order-in-original or the order of Commissioner (Appeals). Thus, appeal cannot be entertain on the above ground raised. Utilization of Cenvat credit – Held that:- In terms of Rule 17, clearances by 100% EOU in DTA have to be a payment of appropriate duty by debiting the account current required to be maintained for this purpose. As the appellants paying duty through account current, the duty already paid from the Cenvat credit would be credited to their said account. Confiscation – Original adjudicating authority had confiscated the excess found raw material and finished good with an option to redeem the goods on payment of redemption fine. Commissioner (Appeals) set aside the confiscation on the ground that the weighment and stock verification was not proper inasmuch as the same was on eye estimation basis - Held that:- Revenue has not shown any documentary evidence to reflect upon the fact that the physical stock taking was made by actual weighment of the goods and by making inventories. Therefore, Commissioner (Appeals) decision is upheld.
|