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2019 (4) TMI 474 - AT - Central ExciseClandestine manufacture and removal - confiscation of the goods which was seized after the searches made at the appellant's factory and various other premises including trading premises - Held that:- The entire duty for the manufactured goods during the said period stands paid by the appellant alongwith the interest and penalty to the extent of 15% and the same has been concluded by the department there is no legality and propriety of the order which has been passed by the learned Commissioner (Appeals) - further the CBEC has also clarified the same in its Circular F. No. 137/46/2015 - Service Tax dated August 18, 2015. Appeal allowed - decided in favor of appellant.
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