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2015 (8) TMI 35 - AT - Central ExciseDenial of abatement claim - whether appellant is required to pay duty for whole of the period or required to pay duty on pro rata basis after availing the abatement for closure period and consequently is entitled to claim the abatement of excess duty paid or not - Held that:- The denial of abatement is only on the ground that appellant is required to pay duty for whole of the month and thereafter to claim the abatement but that is not correct view in the light of the decision of this Tribunal in the case of Shree Flavours Pvt. Ltd. (2014 (4) TMI 417 - CESTAT NEW DELHI). Therefore, I hold that appellant is entitled for abatement of duty as claim.
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