Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 1549 - CESTAT NEW DELHICaptive consumption - Oxygen and Acetylene Gas - benefit of N/N. 67/95, dated 16-3-1995 - Benefit of notification denied on the ground that the finished goods namely, Oxygen & Acetylene were used within the factory for repair/maintenance purpose, and not intended for use in the manufacture of any further excisable goods - penalty imposed u/r 25 of Central Excise Rules, 2002 - HELD THAT:- In the present case, since the finished goods namely, Oxygen & Acetylene were used within the factory for repair/maintenance purpose, and not intended for use in the manufacture of any further excisable goods, the conditions of Notification dated 16-3-1995 has not been fulfilled by the appellant - Therefore, the confirmation of duty demand in the circumstances of the present case is justified. Penalty - HELD THAT:- Considering the fact that the issue involved in the case in hand relates to interpretation of the notification and goods in question have not been removed from the factory clandestinely, we are of the view that penalty imposed under Rule 25 of Central Excise Rules, 2002 is not proper. Appeal allowed in part.
|