Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1688 - AT - Central ExciseDuty Demand under Rule 96ZP - Assessee contends that adjudication proceedings was completed in 2006, long after omission of Section 3A read with Rule 96ZP in 2001 - Held that:- adjudication order was passed in 2006, long after the omission of Section 3A and the Tribunal following the decision of the Gujarat High Court in the case of Krishna Processors vs. UOI - [2012 (11) TMI 954 - GUJARAT HIGH COURT] has taken a view that the said proceedings would not sustain. In view of the decision of the Tribunal in the case of Alwar Processors Pvt. Limited (2014 (12) TMI 156 - CESTAT NEW DELHI). We set-aside the impugned order - Decided in favour of assessee.
|