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2017 (12) TMI 1245 - CESTAT MUMBAIDemand of differential duty due to wrong calculation - intent to evade - extended period of limitation - Held that: - the differential duty demand was raised only due to difference in calculation for value as per CAS-4. This is not a case of clearance without payment of duty. The issue involved is only a calculation on value therefore it cannot be said that the appellant had any malafide intention with intent to evade payment of duty - the demand for the extended period, penalty and interest corresponding to the said demand is set aside - adjudicating authority is free to recalculate the duty if any arise for the normal period and recover for forthwith - appeal allowed by way of remand.
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