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2015 (10) TMI 1922 - HC - Central ExciseValuation - related person - Short payment of duty - revenue neutral exercise since the recipient is able to avail Cenvat Credit - Held that:- present case are similar to the facts of the assessee’s own case in [2015 (10) TMI 1845 - GUJARAT HIGH COURT], except for the fact that in the facts of the said case, against the order-in-original, the petitioner had approached the Appellate Commissioner, whereas in the facts of the present case, the petitioner has directly challenged the order-in-original without approaching the Appellate Commissioner. - It is an admitted position that except for the above fact, all facts in both the petitions are identical. Under the circumstances, it is not necessary to reproduce the facts and contentions in detail - Following the same - Decided in favour of assessee.
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