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2017 (2) TMI 535 - AT - Central ExciseDemand of duty u/s 11D or recovery of amount u/s 11D - Concessional rate of duty - Notification 62/2002- Central Excise dated 31/12/2002 - activity of manufacture took place in tank-trucks within appellants factory and resultantly Ethanol blended Motor Spirit was cleared outside the factory - Held that: - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or sums which were collected in excess of duties of excise. Therefore, there is an error in the invocation of provisions of law in the said Show Cause Notice. Therefore both Show Cause Notices are not sustainable in law - Decided in favor of the assessee.
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