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2016 (8) TMI 350 - AT - Central ExciseRectification of mistake - 3 issues raised but only two were decided - Issue not decided was demand of SAD on value of goods transferred from appellant's EOU Unit to different C&F agents in different states - sales tax paid at the time of sale - Appellant submitted that no SAD was payable - Held that:- it is evident from the record that though the appellant had raised the issue that no SAD is payable on goods stock transferred to other states, however, no finding with respect to this was recorded in the Final order dated 20.07.2015. Further, there is no dispute on merit regarding admissibility of this claim of the Appellant as the Department has already accepted the correctness of the same in its comments/ verification report. therefore, the applications for rectification of mistake filed by the appellant have to be allowed. - ROM allowed
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