Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 825 - AT - Central ExciseDuty demand - exemption Notification No 2 /2001 dtd 27.1.2001 - Captive consumption - Held that:- Tribunal already decided against the 3 show cause notices against the appeal filed by the respondent and remanded the matter. He also submits that the adjudicating authority already dropped the demand in respect of the other 3 show cause notices as per the remand order of the Tribunal. At this stage, the learned Authorised Representative for the Revenue submits 3 months period was not included in the earlier proceedings, which may be verified. Following the decision of the Tribunal in the case of Saurashtra Cement Ltd , we hold that the demand at the rate of 8% of the value of Cement cannot be sustained and remand the matter to the Commissioner for verification of the correctness of the reversal of credit amount. - Appeal disposed of.
|