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2010 (4) TMI 521 - AT - Central ExciseDemand - The appellants are engaged in the manufacture of Aerated Waters classified under chapter sub-heading 2201.20 and 2202.20 of the First Schedule to the Central Excise Tariff Act, 1985 and also avail the benefit of Cenvat Credit on the inputs/capital goods used in or in relation to manufacture of their final products. Payment of duty under wrong code. Payment of BED and SED from PLA in Basic Excise Duty head. Held that - mistake merely in specifying proper code. C.B.E.& C. Circular lying in PLA under one minor head to another. Assessee cannot be directed to pay again. Authority can require assessee to execute required documents for purpose of transfer of amount from one accounting code to another.
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