Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 156 - AT - Central ExciseExtract: .......l Company v. C.C.E., Chennai 2002 (52) RLT 463 wherein in similar circumstances, the credit of the excess paid duty to the assessee was allowed. The provisions of Rule 173-I(4) and the above Board s Circular, have no application to the case of the respondents. 3. Consequently, the impugned order is upheld and the appeal of the Revenue is dismissed.
|