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2014 (2) TMI 631 - CESTAT MUMBAIDuty demand - Exemption under notification No.8/2003-CE dated 01/03/2003 - Imposition of equivalent amount of penalty - Held that:- Notification No.10/2013-CE(NT) dated 02/08/2013 issued under Section 11C of the Central Excise Act, 1944, extends the benefit of small scale exemption under notification No. 8/2003-CE dated 01/03/2003 to plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear during the period 16/06/2003 to 26/02/2010. Therefore, the appellant is rightly entitled to the benefit of the said exemption. Therefore, the impugned order is not sustainable in law - Decided in favour of assessee.
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