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2015 (10) TMI 1986 - AT - Central ExciseManufacture of aluminium circles as intermediate product - marketability of aluminium circles - Manufacturer of aluminium utensils as finished goods - Benefit of Notification No.6/2000-Sr.No.206 - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- It is not under dispute that the appellant themselves were purchasing such aluminium circles from the market. This itself shows that the goods are marketable. We, therefore, do not find any strength in the submissions of the appellant that the goods produced are not marketable. - Demand confirmed invoking extended period of limitation with penalty u/s 11AC - Amount of redemption fine reduced - Penalty on the partner of the firm reduced - Decided partly in favour of assessee.
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