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2012 (11) TMI 522 - CESTAT MUMBAINon payment of duty - Used transformer & lubricating oil, MDEA (methyl diethanol amine) and nickel/copper/zinc/iron catalysts - Held that:- For demanding duty on a excisable goods, firstly the same are to be classified under a tariff heading and thereafter applicable rate of duty is to apply but in the present case neither in the impugned order nor in the order-in-appeal there exists any finding regarding the classification of items in question. The matter requires re-consideration by the adjudicating authority thus impugned order is set aside after waiving the pre-deposit of the dues adjudged - in favour of assessee as directed.
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