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2020 (8) TMI 379 - AT - Central ExciseArea based exemption - benefit of N/N. 50/03-CE dated 10.06.2003 - benefit denied on the ground that while plant and machinery as declared on 15.03.2010 were installed in the factory premises, the same were not used by them till the date of their visit i.e. 17.04.2010 - recovery of the duty for the period from April, 2010 to September, 2011 along with interest thereon under Section 11 AB of the Central Excise Act and imposition of penalty under Section 11 AC of the Central Excise Act, 1944 - HELD THAT:- We had directed both the parties to inform the status report, if any appeal has been filed by the Revenue against the aforementioned final order of this Tribunal, within a period of 10 days. As no such report is filed, it appears that Revenue has accepted the Tribunal’s order and no further appeal has been filed. The appellant is entitled to area based exemption under Notification No.50/2003-CE. - Appeal allowed - decided in favor of appellant.
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