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2017 (1) TMI 797 - AT - Central ExciseBenefit of N/N. 5/99-CE dated 28.02.1999 and 6/2000-CE dated 01.03.2000 - denial on the ground that intermediate goods used in the manufacture of exempted finished goods were not eligible for exemption - Held that: - it appears that the Ld. Commissioner (Appeals) by order has accepted, certificate issued by the Chartered Accountant and directed to Assessing Officer to compute the duty pursuant to the costing data. In the peculiar facts and circumstances of the case, the same appears reasonable. Hence, we find no reason to interfere with the impugned order passed by the Ld. Commissioner (Appeals), and the same is hereby sustainable along with the reasons mentioned herein - appeal dismissed - decided against Revenue.
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