Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (10) TMI 83 - AT - Central ExciseExtract: .......the ld. Commissioner (Appeals) is suggesting that the goods were cleared without payment of duty, which is not possible once a Bill of Entry is filed and assessed. Therefore, the order passed by him in this regard is highly arbitrary and illegal. On this ground also, the impugned order deserves to be quashed and set aside. 3. The appeal is allowed.
|