Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 493 - SC - Central ExciseDemand of duty - Distribution of goods free of costs to weaker section of society - Held that:- The appellant authorities, however, issued show cause notice which culminated into demand of excise duty on the ground that certificates that were required in this behalf could not be produced. We find that these certificates were duly produced and the Tribunal has taken note of and discussed those certificates in the impugned order and on the basis of which a finding of fact is arrived at that the assessee had in fact distributed the goods free of cost to the economically weaker sections of the society. In these circumstance, the respondent could not be fasten with any liability to pay the excise duty. - No reason to interfere with the order of the Tribunal - Decided against Revenue.
|