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2017 (9) TMI 770 - CESTAT ALLAHABADClandestine manufacture - 30,157.280kg of Menthol Powder-in-Process and 1,36,682.750 kg of D.M.O.-in-Progress, was not accounted for, by the appellant in their ER-1 return for the month of February, 2006 nor any application for remission of duty on said quantities was filed by appellant - Held that: - It clearly means that manufacture had not taken place and the process of manufacture was not completed. Therefore, there was no need to enter the same in record RG-1 nor there was any need to file ER-1 return in respect of the same. Since the duty is on manufacture and the process of manufacture had not been completed, there was no question of payment of Central Excise duty on the said quantities of the goods in progress - the question of submission of application for remission of duty did not rise - appeal allowed - decided in favor of appellant.
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