Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 209 - CESTAT, NEW DELHIFailure to return back the inputs cleared for job work within 180 days under Rule 4(5) (a) of CCR - appellant is required to debit the duty if they fail to return back the job work material within the stipulated period - demand of duty on the inputs cleared for job work is upheld - shortage of inputs was detected during the stock verification - debited the duty immediately upon detection & before SCN – so penalty is set aside - manager not aware about shortages so penalty on him is set aside
|