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2015 (10) TMI 1810 - AT - Central ExciseDuty demand - violation of Rule 8 (3A) of the Central Excise Rules, 2002 - Held that:- Respondent failed to discharge duty in due time under Rule 8 of the Central Excise Rules 2002. It is seen that the respondent discharged the duty during defaulted period partly through cenvat account. The Adjudicating Authority demanded the duty which was paid through cenvat account for violation of Rule 8 (3A) of the Central Excise Rules, 2002. The Commissioner (Appeals) allowed appeal filed by the respondents. It is seen that the issue is covered in favour of the respondents as per the decision of the Hon’ble High Court, Gujarat in the case of Indsur Global Ltd., vs Union of India - [2014 (12) TMI 585 - GUJARAT HIGH COURT]. - No merit in the appeal filed by the Revenue - Decided against Revenue.
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