Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1171 - CESTAT NEW DELHIValuation - Compounded Levy Scheme - stainless steel patta/ pattis - During the period under consideration, the Pollution Control Board has closed the factory and there was no production but the department has demanded the duty in regular scheme - Held that: - identical issue has come up before the Tribunal in the case of M/s. Sarthi Rubber Industries Pvt. Ltd. vs. CCE & ST, Alwar [2017 (3) TMI 1206 - CESTAT NEW DELHI], where it was held that The closure of units admittedly, beyond the control of the assessee/appellant, is not to be treated as a failure to comply with the provisions and conditions of the notification during the period of forced closure of the units - appeal allowed - decided in favor of appellant.
|