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2017 (2) TMI 150 - CESTAT CHENNAIApplication for stay of recovery - CENVAT credit - vacuum circuit breakers - forged invoices - Held that: - the goods in question are highly specialized material, viz., 'vacuum circuit breakers' which are utilised by a limited number of manufacturers of switch gear panels. There is no doubt that the appellant is part of a corporate group who are one of the few manufacturers of 'switch gear panels' and that such switch gear panels are rarely of a standard design that are amenable to multiple uses. There is also no allegation that the 'vacuum circuit breakers' have not been manufactured by the appellant - investigation and the impugned order have not ventured to ascertain if any of the 'vacuum circuit breakers' allegedly diverted could be utilised elsewhere and thus furnish a motive for the alleged misdemeanour. The recovery of duty, interest and penalties in the impugned order stayed.
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