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2018 (8) TMI 1668 - AT - Central ExciseNon-payment of Interest for duty paid belatedly - Rule 8(3A) of Central Excise Rules, 2002 - demand with penalty - Held that:- The Tribunal in S.V.M. Auto Products Versus Commissioner of Central Excise, Chennai-III [2016 (10) TMI 1223 - CESTAT CHENNAI] had remanded a similar matter to the adjudicating authority for denovo consideration after decision of Apex Court in the case of M/s. Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] - the matter remanded to the adjudicating authority with direction for denovo consideration based on the outcome of the decision of the Hon’ble Supreme Court - appeal allowed by way of remand.
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