Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 66 - AT - Central ExciseExtended period of limitation - Additional Duty of Excise (Surcharge) - manufacture of Black Tea and Tea Waste, which has been cleared by them to 100% EOU - Held that: - Admittedly, the issue involved is a complex nature of interpretation of law and the notification in question exempting the Basic Excise Duty as also the other two types of Additional Duties of Excise, the appellants could have inferred that all the types of Additional Duties of Excise are exempted in respect of the tea waste cleared by them. In absence of any evidence to reflect upon the appellant's malafide and appreciating the fact that the issue involved is purely a legal issue requiring interpretation of law, we accept the assessee's stand of bonafide - the demand raised beyond the limitation period is required to be set aside - appeal allowed - decided in favor of appellant.
|