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2017 (11) TMI 1454 - AT - Central ExciseValuation - short payment of duty - case of Revenue is that the duty payable was calculated on the assessable value of excisable goods on actual sales only and duty payable on stock transfers to their other depots was not calculated and paid - Held that: - the appellant voluntarily paid the duty along with interest before the issue of SCN - the appellant has disclosed all these facts in their ER 3 returns and the department has scrutinized the ER 3 returns and then alleged that there is suppression of facts on the part of the appellant - also, the appellant had a doubt as to whether the goods transferred to the depot are liable to duty or not. The department has not brought any evidence on record to prove suppression of facts on the part of the appellant - appeal allowed - decided in favor of appellant.
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