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2017 (10) TMI 1176 - AT - Central ExciseSSI exemption - dummy units - clubbing of clearances - Held that: - After allowing the benefit of cum-duty-price, the matter was remanded to the adjudicating authority for the limited purpose of re-calculation of the duty, but, we find that the adjudicating authority has misinterpreted the said direction and reconsidered the whole issue again and held that the appellants are not eligible to the benefit of cum-duty-price. Also on the issue of penalty, this Tribunal after recording the fact that penalty cannot be imposed on the dummy unit, directed the adjudicating authority to pass an appropriate order keeping in mind that penalty cannot be imposed of dummy unit. This direction has also not been followed. To calculate the exact amount of duty, after extending the benefit of cum duty price, the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
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