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2009 (5) TMI 219 - CESTAT, CHENNAICommissioner in impugned order holding that battery boxes, lavatory inlays, door frames, seat frames supplied to Indian Railways and the Integral Coach Factory by the assessees were not semi-finished goods but fully excisable goods, held that the demand was barred by limitation as the assessees were under a bona fide belief that the goods were not assessable to duty. - the findings of the Commissioner (Appeals) that the assessees were under bona fide belief and therefore the demand is time-barred, has not been successfully challenged by the revenue. We therefore, uphold the impugned order and reject the appeal. - The cross objection filed by the assessees wherein they have challenged the findings of the Commissioner (Appeals) that the goods sold to Indian Railways were saleable/marketable goods and were not semi-finished goods is dismissed as no satisfactory explanation is adduced before the Bench to prove that the goods in question were semi-finished goods.
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