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2017 (10) TMI 13 - AT - Central ExciseCapacity of production - duty short paid was demanded on the same allegation of the machine being double track instead of singe track, along with penalty - whether the one packing machine in question, is a single track machine or a double track machine? - Held that: - the issue has been decided by the Hon’ble Allahabad High Court in the case of Commissioner of Central Excise Vs Dharampal & Satyapal Ltd. [2015 (10) TMI 1105 - ALLAHABAD HIGH COURT], where it was held that the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the basis of a single track machine, should have been levied. The Commissioner fell in error in treating the said machine as a two track machine - appeal dismissed - decided against Revenue.
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