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2014 (9) TMI 136 - AT - Central ExciseEligibility to concessional rate of duty under Sl. No. 1C of Notification No. 4/2006-C.E. dated 1.3.2006 - Whether the consumers like Contractors, Apartment Builders, Developers, Construction Companies, etc. are classifiable as industrial / institutional consumers in terms of Legal Metrology (Packaged Commodities) Rules, 2011 - Held that:- Commissioner has accepted the fact that the appellant had produced declarations in respect of the industrial consumers, even though breakup had been given, amount has not been reduced while confirming the demand. - the requirement of pre-deposit is waived and the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after considering the precedent decisions of the various judicial fora and the submissions which may be made by the appellants - Decided in favour of assessee.
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