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2019 (5) TMI 1340 - AT - Central ExciseRefund of duty paid - no manufacturing activity taking place - fake supplier - demand based on the grounds that the farmers are non existence ensuring non supply of raw material by commission agents to J&K based units and absence of evidence of power by the appellants - HELD THAT:- As there is no adverse report against the appellant by the Jurisdictional Central Excise Authorities, therefore, the appellant M/s Aar Bee Industries is a manufacturer located in the state of Jammu & Kashmir and is entitled to claim refund of the duty paid in cash in terms of Notification No. 56/2002-CE dated 14.11.2002. No proceedings are sustainable against the appellants - Appeal allowed - decided in favor of appellant.
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