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2014 (2) TMI 399 - AT - Central ExciseClearance of goods u/s 4A - MRP based Valuation of goods - clearance to another unit - Held that:- goods were being cleared by the respondents from their Noida unit on payment of duty under Section 4A of the Central Excise Act, to their Faridabad unit, which were fixing the goods with MRP sticker and were again paying the duty on the MRP of the goods - entire situation is Revenue neutral and no duty can be said to have been evaded by the respondents - Once the duty confirmation is not upheld, [though the duty paid by the respondents and availed as credit by the Faridabad unit has not been interfered with by the Commissioner and rightly so], the question of imposition of penalty or confirmation of interest does not arise - Decided against Revenue.
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