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2010 (3) TMI 645 - CESTAT, NEW DELHIDuty payable on capital goods – Removal of capital goods without any use to another unit - removed the capital goods after intimation to the Department – Higher rate applicable at the time of clearance – duty paid amounting to credit taken - pay the duty on the said goods as if manufactured and cleared by their unit and differential duty along with interest and imposed equal amount as penalty – Held that: - if the higher amount was paid at the time of removal from factory, the respondent was entitled to the said higher amount as credit - Commissioner (Appeals) setting aside the demand and consequently the penalty does not call for any interference
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