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2017 (9) TMI 1969 - AT - Central ExciseDemand of differential duty - impurities like iron, zinc, magnesium etc. overemphasized - allegation is that appellant was deliberately showing impurities in the scrap and paying the less Central Excise duty on iron and steel scrap cleared during the period under consideration - Applicability of Board circular No. 1029/17/2016 CX. dated 10.5.2016 - retrospective effect - HELD THAT:- The Board has issued a circular No. 1029/17/2016 CX. dated 10.5.2016 where a clarification was given on segregation of impurities like iron, steel, rubber , plastic, dust etc. in respect of brass scrap. The above circular is clarificatory in nature. So, it is applicable retrospectively. This clarification was not available at the time of adjudication. The issue should be decided in the light of circular. Hence, the impugned order is set aside and matter remanded to adjudicating authority to decide the issue afresh in the light of clarification issued by the Circular, but by providing the opportunity of hearing to the appellant - appeal allowed by way of remand.
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