Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 41 - AT - Central ExciseWaiver of pre deposit - Classification of goods - Held that:- First appellate authority has not decided the case on merits regarding classification of the goods manufactured and exported by the appellant on payment of duty. Department also accepted the payment of duty and also sanctioned rebate claims on the goods which now are proposed to be chargeable to NIL rate of duty. In the interest of justice Order dated 18.12.2009, passed by the first appellate authority is set aside and the case is remanded to the first appellate authority to first decide the issue of classification of impugned goods on merits without insisting for any pre-deposit. - Matter remanded back - Decided in favour of assessee.
|