Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1278 - AT - Central ExciseValuation - Withdrawal of the compounded levy scheme - demand of duty on the basis of actual clearances - case of appellant is that the duty paid by them at compounded rate was more than the duty liability on the basis of their actual clearances, the excess duty so paid should be adjusted against their duty liability for January 1999 to June 1999 period. Held that:- If the duty paid under compounded levy scheme during July 1999 to November 1999 period was more than the duty payable by the appellant on the actual clearances made by them and, as such, there was excess payment of duty during this period, the same has to be adjusted against their duty liability for the period from January 1999 to June 1999 - the matter is remanded to the Commissioner for re-quantification of the duty demand on this basis - appeal allowed by way of remand.
|