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2018 (11) TMI 1373 - AT - Central ExciseForfeiture of the facility of utilizing the CENVAT credit as per Rule 8(3A) of Central Excise Rules - non-payment/short payment of duty - Held that:- The Division Bench of Delhi Tribunal in the case of GEI Industrial System Ltd. [2016 (11) TMI 227 - CESTAT NEW DELHI] after considering the various decisions of the High Courts and also the fact that the Supreme Court has granted a Stay Order in the case of Indsur Global Ltd., has come to the conclusion that the ratio adopted by the various High Courts and by the Tribunal in similar set of facts is still binding and has allowed the appeal of the assessee - appeal allowed - decided in favor of appellant.
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