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2008 (10) TMI 239 - CESTAT, AHMEDABADDifferential duty demand for re-assessment of goods - we find that in as much as admittedly, it was the appellants who approached their jurisdictional Central Excise authorities, seeking their opinion on the point of excisability of the casting mould and the duty so paid by them voluntarily - As such, duty paid was admittedly available as credit and was actually availed as credit by their sister unit – we find that the entire situation is Revenue neutral and confirmation of demand of duty against the appellant is not called for. – Further, we are of the view that the appeal is to be allowed on the point of limitation.
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