Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 151 - CESTAT ALLAHABADSSI exemption - Leather manufactured by appellant was attracting nil rate of duty. During the period from 01.04.2003 to 20.08.2003 value of clearance at nil rate of duty happened to be ₹ 12,34,763.98/-. Therefore, it appears to revenue that the appellant was not entitled to said exemption under N/N. 08/2003 with effect from 01.04.2003 - demand of duty with penalty u/r 25 - Held that: - the confirmation of demand in the said Original Order is as per law - However, the duty was deposited much before the issuance of SCN. Therefore, intentions to evade duty do not get establish. In view of that the penalty imposed through the Order-in-Original under Rule 25 of Central Excise Rules, 2002 set aside - appeal disposed off - decided partly in favor of assessee.
|