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2019 (3) TMI 1040 - AT - Central ExciseSSI Exemption - removal of brass scrap by the appellants - penalty u/r 25 of CER, 2002 - Held that:- There is no illegality as they have cleared brass scrap under the cover of challans declaring it under N/N. 83/94-CE and 84/94-CE dated 11.04.1994 - The case that whether M/s. Senor Metal Pvt. Limited is eligible for SSI exemption under N/N. 8/2003-CE, the eligibility of said notification is concerned with M/s. Senor Metal Pvt. Limited alone. The removal of brass scrap under N/N. 83/94-CE and 84/94-CE was correctly availed by the appellant for the reason that their final product i.e. brass wire was covered under SSI N/N. 8/2003-CE. Therefore, there is absolutely no mistake or violation of any provision on the part of the appellant. There is no reason that why appellants are liable to penalty under Rule 25 - appeal allowed - decided in favor of appellant.
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