Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 355 - CESTAT, AHMEDABADScheme of area-specific exemption - factory in Kutch - benefit of Notification No. 39/2001-C.E., dated 31-7-2001 - appellants have opted for self-credit procedure under clause 2A of the Notification - credit utilization for service tax payment on GTA - entire case of the Revenue is on the premise that the appellants committed breach of conditions of Notification No. 39/01-C.E. and hence they should pay back the entire amount of duty, of which credit had been taken in PLA under para 2A of the Notification - case of the Revenue can hardly be sustained inasmuch as the assessee's breach, if any, was occasioned by the breach of procedure committed by the Central Excise Officer
|