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2018 (12) TMI 1473 - AT - Central ExciseDemand of duty short paid - extended period of limitation - appellants did not follow the proper procedure as per Central Excise Rules, 2002 and retained/ destroyed the sample without payment of appropriate Central Excise duty leviable on these samples and thereby short paid the duty to that extent - Section 11A(1) of the Central Excise Act, 1944 - Held that:- The issue involved in the matter is squarely covered by the decision of larger bench of Tribunal in case of Dabur India Ltd, [2005 (2) TMI 166 - CESTAT, NEW DELHI], where larger bench has considered all the arguments and ruled in the favour of assessee holding that no duty is required to be paid in respect of such samples drawn for quality control purpose. Since we are deciding the appeal on merits itself we are not considering the other grounds taken by the appellant in their appeal and during arguments. Appeal allowed - decided in favor of appellant.
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