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2017 (12) TMI 888 - AT - Central ExciseN/N. 10/10-CE dated 17.2.2010 - appellant has paid duty on their own and took self-credit - Whether in case N/N. 56/02-CE dated 14.11.2002 and N/N. 10/10-CE dated 17.2.2010 are in force during the relevant period whether the appellant can be forced to follow N/N. 10/10-CE dated 17.2.2010? - Whether in terms of N/N. 10/10-CE dated 17.2.2010, the appellant is not required to pay duty and he has paid duty whether the provisions of section 11A of CEA, 1944 are applicable or not? - Difference of opinion. Held that: - In view of the difference of opinion, the matter be placed before the Hon’ble President to refer the matter to the third member to resolve the aforesaid issues - matter on remand.
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