Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 93 - CESTAT, CHENNAIAppeal - This is against an order passed by the Commissioner under Rule 16B of the Central Excise Rules, 2002 - declining permission for removal of copper anode and copper cathode - these goods were cleared to their sister unit for conversion into finished goods which were to be removed for home consumption on payment of duty or for export without payment of duty - SDR has raised a preliminary objection to the effect that the appeal is not maintainable as the impugned order, according to him, is an administrative order - Held that: - Commissioner appears to have overlooked the fact that these goods were cleared to their sister unit for conversion into finished goods which were to be removed for home consumption on payment of duty or for export without payment of duty. If the goods resulting from the processing of copper anode and copper cathode were to be accepted as 'finished' goods to be cleared in the aforesaid manner, the copper anode and copper cathode were to be legitimately treated as 'semi finished' goods, which attracted Rule 16B - Rule 16B applicable
|