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2016 (11) TMI 1278 - AT - Central ExciseLevy of excise duty - activity of packing/repacking of auto parts - Held that: - I find that as the appellant has claimed that on 31.5.2006, there was inventory of stock of finished goods the same was required to be considered by the adjudicating authority and if the same is excluded from the total turnover of the impugned period, in that circumstance, the turnover fall below the threshold limit of SSI exemption of Notification No.8/03-CE, the appellant is not liable to pay duty. These facts are required to be verified by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to verify the facts as discussed above, on the basis of the documents produced by the appellant. Other issues are kept open for both sides to be agitated before the adjudicating authority - appeal disposed off by way of remand.
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