Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1000 - AT - Central ExciseRe-quantification of demand for the normal period after adjusting 8% amount paid by the appellant in terms of Rule 6 of Cenvat Credit Rules, 2004 - Held that:- At the time of passing the de novo order the appellant could not submit the correct data as regard payment of 8%. In this regard they obtained a certificate from the superintendent which is after the passing of the order. Therefore, the Commissioner had no occasion to deal with the said data. The matter should be reconsidered by the Ld. Commissioner by taking into account that certificate issued by the Range Superintendent - appeal allowed by way of remand.
|