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2014 (3) TMI 165 - AT - Central ExciseDuty demand - excess quantity in the injection - whether assessee required to pay duty on excess quantity or not - Held that:- The appellant is filling the excess quantity in the injection as per the Drugs & Cosmetics rules, 1945. As the appellant is required to fill excess quantity as per the provisions in the Drugs & Cosmetics Rules, 1945, the appellant are not required to pay duty on this excess quantity. As duty is not payable, question of interest and penalty does not arise - as duty paid on account of control samples on inputs, inputs on machines trial are not contested, no order is passed on this aspect, but duty on excess quantity filled in the injection and interest and penalty confirmed in the appellant are waived - Decided in favour of assessee.
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