Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (1) TMI 178 - CEGAT, NEW DELHIExtract: .......ion or suppression for invoking the proviso to Section 11A of the Act. There is no clandestine removal for invoking Rule 9(2) of Central Excise Rules and we further hold that the entire proceedings initiated by the Addl. Collector is totally unsustainable in law. In that view of the matter, the impugned order is set aside and the appeal is allowed.
|