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2017 (10) TMI 265 - CESTAT AHMEDABADShortage of goods - Linear Alkyl Benzene (LAB) - Rule 20(4) of Central Excise Rules, 2002 - Held that: - This short receipt has been duly certified by the Range Superintendent of the consignee in the re-warehousing certificate issued - There is no dispute of the fat that in view of Rule 20(4) of the CER, 2002, the consignor is required to discharge the duty on the short quantity of the goods. However, since the re-warehousing certificate endorsed by the concerned range officers had been filed from time to time with the Department, the demand could be sustained only for the normal period of limitation - penalty also set aside. For the limited purpose of ascertaining the quantum of duty on the short quantity for the normal period of limitation, the matter is remanded to the adjudicating authority - appeal allowed in part as regards extended period and penalty and part matter as regards demand of normal period, is on remand.
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