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2012 (8) TMI 249 - CESTAT, AHMEDABADDuty demand on allegation of clandestine removal - Held that:- As the duty liability has been discharged after the issuance of show cause notice the benefits which are available to an assessee prior to issuance of show cause notice should also be extended after the issuance of show cause notice, if liability is discharged before the adjudication order. No merits in the grounds raised by the Revenue that assessee may seek refund of the amount as that the entire order in original is set-aside as the first appellate authority has considered the extension of benefits of Section 11A to the assessee only on the ground that he has paid the amount in full.
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