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2013 (9) TMI 908 - PUNJAB AND HARYANA HIGH COURTClassification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not exempted from the duty, as these goods fall in CET Heading 8419 and not 8437 - What should be the arrangement made in the interregnum, inasmuch as, the petitioner is not permitted to clear the goods without payment of excise duty - Held that:- The respondents are not permitting the petitioner to clear the goods without payment of excise duty, the respondents should issue show cause notice and conclude the proceedings at the earliest - Further, there should be some condition imposed upon the petitioner for clearing the goods in the interregnum – The respondents shall issue show cause notice to the petitioner - the respondents shall take decision on the show cause notice and pass final speaking orders within one month thereafter – in the interregnum, the petitioner shall be entitled to clear the goods without payment of duty in cash, instead the petitioner shall furnish bank guarantee equivalent to the amount of duty so that in case the matter is decided against the petitioner, the respondents are in a position to encash the said amount.
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