Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1784 - AT - Central ExciseMarketability/excisability - Copper slag - requirement for accounting in terms of Rule 10 of Central Excise Rules - Confiscation - penalty - HELD THAT:- Revenue has not established that copper slag is marketable and further they have not identified the tariff entry or sub heading under which copper slag is dutiable. Thus, this finding of the adjudicating authority are vague and misconceived - appellant was not required to maintain the entry of copper slag as required under Rule 10 of the Central Excise Rules, 2002 - Appeal allowed - decided in favor of appellant.
|