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2016 (3) TMI 129 - AT - Central ExciseDemand of education cess and imposing equal amount of penalty - the disputed goods cleared during the period from 09.07.2004 to 31.07.2004 were out of stock manufactured in the refinery prior to 09.07.2004 - Held that:- Since, the appellant had maintained adequate records to show that the goods removed during 09.07.2004 to 31.07.2004 are out of stock of goods manufactured prior to 09.04.2004, it is of the view that action on the part of the adjudicating authority in rejecting the statutory documents maintained by the appellant, who is a public sector undertaking under the Ministry of Petroleum is not legal and proper. In view of the above and in view of the fact that the appellant had maintained the proper records to demonstrate that the goods in question were manufactured prior to 09.07.2004, the confirmation of demand on Education Cess along with interest and imposition of penalty on the appellant is not legally sustainable - Decided in favour of assessee
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