Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1452 - CESTAT ALLAHABADSSI Exemption - clubbing of clearances - Held that: - both the units are separate, so clearance of the goods cannot be clubbed - matter remanded for re-examination of the facts. Valuation - demand u/s Section 4A on the only ground that impugned products were sold through the appointed dealers and there were no direct sale to the industrial consumers - declaration u/r 34 - Held that: - the assessee has failed to file the declaration u/r 34 of the Standard of Weights and Measures (PC) Rules, 1977. When it is so, then in both the appeals, we restore the matter back to the Commissioner to examine the issue in the light of the above observations denovo. Penalty not imposable - matter on remand - appeal allowed by way of remand.
|