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2014 (2) TMI 1057 - CESTAT NEW DELHIManufacture of aluminium utensils - SSI Exemption or concessional rate of duty vide Notification No. 10/2002 - Captive consumption - Sometimes utensils are directly made from the sheets or some times sheets are further cut into circles which are used in the manufacture of utensils. Some of the articles like handles to be attached to the utensils are made by the casting process - Held that:- duty was being paid on the circles which are captively consumed as they were clearing the utensils free of duty. If the lower authorities comes to a finding that benefit of notification is not available to the appellant and the utensils are leviable to duty, the circles would become exempt on account of captively consumption Notification No. 67/95. The duty already paid on the same would be adjusted against the duty required to be paid by the appellant - issue involved is complex interpretation of law and no mala fide can be attributed to the appellant to impose penalty upon them. We accordingly, set aside the penalty. For the same reason, demand beyond the normal period of limitation would also not to be sustainable - matter is being remanded to the original adjudicating authority for de novo decision for the normal period of limitation - Decided in favour of assessee.
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