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2014 (7) TMI 63 - AT - Central ExciseWaiver of pre deposit - 100% EOU - valuation - clearance of goods and scrap to sister unit in DTA - benefit of Notification No. 23/2003-C.E., dated 31-3-2003 - Held that:- applicants are not taking in consideration the Selling and Distribution Expenses, and fixed overhead expenses, while arriving at the assessable value of goods. - further, applicant cleared scrap to DTA for availing benefit of Notification No. 23/2003-C.E., dated 31-3-2003, Prima facie we find merit in the contention by the Revenue that applicant had not fulfilled the condition of the benefit of notification. In view of these circumstances, we find that applicant had failed to make out a case for total waiver of duty. - stay granted partly.
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