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2018 (8) TMI 454 - AT - Central ExciseClandestine removal - clearance of 13244 kgs of lead dross - it was alleged that the appellant had not maintained a Daily Stock Register and the clearance and value of the impugned goods were not shown in the monthly ER1 returns - Held that:- The Hon’ble Bombay High Court in the case of Hindalco Industries Limited Vs. Union of India [2014 (12) TMI 657 - BOMBAY HIGH COURT] allowed the petition of the Assessee and held that the decision of the Larger Bench of the Tribunal in the case of Hindalco Industries Limited Vs. CCE Belapur, Mumbai [2014 (11) TMI 385 - CESTAT MUMBAI (LB)] was perverse, vitiated by error of law apparent on the face of record. Appeal allowed - decided in favor of appellant.
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