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2015 (10) TMI 1140 - AT - Central ExciseDuty demand - Benefit of notification No. 7/97-CE dated 01.02.97 - Held that:- when TAPL becomes liable to duty, then such liability in its hands should be determined in accordance with law following the due process of natural justice. Therefore, if a limited remand of the matter is made to determine the assessable value of the ingots, then there may not be difficulty to work out duty liability of TAPL. Ld. Counsel at this stage says that ld. adjudicating authority upon remand shall examine applicability of notification No. 214/86-CE dated 25.03.86 TAPL. So also he has to examine applicability of notification No. 7/97-CE dated 1.3.97. Ld. adjudicating authority shall accordingly do well to examine this aspect during re-adjudicating the matter of TAPL. - Decided in favour of assessee.
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