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2017 (9) TMI 1179 - AT - Central ExciseClandestine removal - SSI exemption - N/N. 9/2003 dated 01.03.2003 - Held that: - the appellant had followed a modus operandi of issuing double set of invoices for clearing the goods without discharge of duty liability even after reaching the exemption limit of one crore - It is not the case where on account of imposition of duty liability on otherwise exempted product, viz., corrugated boxes, the appellant had been in some confusion with respect to duty liability and for which reason the present differential duty liability has arisen - The aspect of extending cenvat credit benefit was considered and rejected with cogent reasons by the authorities below - appeal dismissed - decided against appellant.
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