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2013 (12) TMI 682 - AT - Central ExciseEntitlement for benefit of Notification NO. 83/94 – Held that:- The Notification 83/94 dated 11.04.1994 is applicable to the items falling under sub-heading 8413.11, 8413.12, 8413.13 and 8413.14 of the schedule of the Central Excise Tariff Act, 1985 - the item manufactured by the appellants also does not fall under Notification 8/2000 and 9/2000 - As the Notification itself is not applicable to the items manufactured by the appellant, therefore the benefit of Notification or undertaking given by the appellant on behalf of the raw material supplier are of no use for their benefit - the demands for the normal period are payable by the appellant as the activity of job worker was in the knowledge of the department from day one, therefore no penalty is imposable on the appellant – Decided against Assessee.
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