Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 670 - AT - Central ExciseBenefit of N/N. 8/97-CE - appellants have made substantial purchases of raw materials from the domestic market in addition to imports - whether exemption can be denied merely because the appellants had not made proper records that is procedural lapse? - Held that: - When there was no evidence produced, the impugned order holds that the appellant was not entitled to the exemption - the appellants deserve to be given sufficient opportunity for submission of evidences and documents, if any, to support their submissions. The Central Excise Officers had been in the knowledge that the appellants had been availing concessional rate of duty for clearances also needs to be examined - The issue of invocation of extended period of limitation therefore needs examination. Appeal allowed by way of remand.
|