Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 119 - CESTAT, MUMBAIAppellants paid duty precautionary as they were in doubt that slitting of the films amount to manufacture or not – held that once there is no demand and duty has been paid voluntarily without protest, the same can’t be set aside – but penalty not imposable - not availed any credit of PVC films but cleared them on payment of duty even though no process was carried out - denial of credit of the duty paid by the appellants to its customer – held that only customer can file an appeal
|