Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 483 - GUJARAT HIGH COURTDemand & Penalty - Diversion of duty free goods - CR coil manufactured out of duty free coil. Duty paid on HR coil when CR coil instead of export, cleared for home consumption. Duty paid on HR coil taken as credit in PLA, revenue contending that such irregular credit in PLA utilized for duty payment rendering HR coil non-duty paid. Credit availment in PLA instead of Cenvat Credit account held as minor procedural mistake by Tribunal and duty demand and penalty was set aside. Held that - Views taken by Tribunal agreed with. Issue involving mere procedural defect and substantial question of law not arises.
|