Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (4) TMI 144 - CEGAT, NEW DELHIExtract: .......mand within 30 days from 12-5-2000. 6. Explanation to Section 112 of the Finance Act is clear enough. No assessee had any liability to pay penalty on the ground of irregular availment of Modvat credit on HSD oil for the period 16-3-95 to 12-5-2000. In the result, the penalty and the demand for interest on duty are vacated and the appeal is allowed.
|