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2017 (10) TMI 1030 - CESTAT NEW DELHIArea Based Exemption - N/N. 50/2003 dated 10.06.2003 - Extended period of limitation - non-intimation of labelling process to the jurisdictional officer - Held that: - the goods have been manufactured in Himachal Pradesh and labelling was done in the godown in terms of statutory requirement, before marketing. The appellants apparently could not have gained anything by having labelling in godown and there by intending to evade duty on a product, which is manufactured at Himachal Pradesh, eligible for area based exemption - the lower authorities have failed to substantiate the ground for invoking extended period - appeal allowed on the ground of limitation.
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