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2018 (4) TMI 818 - CESTAT NEW DELHIConcessional rate of duty - N/N. 1/2011 CE dated 01/03 /2011 - denial on the ground that the assessee availed credit of duty/ tax availed on inputs/ input services - principles of natural justice - Held that: - The Original Authority only discussed the condition for availing the exemption under Notification No. 01/2011 without adverting to the statutory provision of Sub - Rule (3D) of Rule 6 which was strongly contended by the appellant. No analysis of such defense has been made by the Original Authority - Original Authority fell in error in not considering the legal provisions as contended by the appellant. Impugned order not sustainable - appeal allowed - decided in favor of appellant.
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