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2018 (8) TMI 1659 - AT - Central ExciseAppropriation of amount from deposits made during the course of the proceedings for finalization of assessment - Held that:- It is seen that the duty liability, as well as the refund arising in consequence of the finalization of provisional assessment, has been computed correctly; there is no dispute by the appellant on this aspect. However, the interest liability is disputed. It is seen that the appellant had made detailed submissions and furnished computation before the first appellate authority which had not been taken into account or considered - matter requires reconsideration - appeal allowed by way of remand.
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