Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 405 - AT - Central Excise100% EOU - Whether duty could be recovered both on the finished goods as well as on raw materials used in the manufacture of finished goods from the Respondent an 100% EOU? - Held that: - once the duty on the finished goods manufactured by the 100% EOU is directed to be recovered and the duty involved in the raw materials used in the manufacture of goods on which duty confirmed cannot also be recovered in view of the judgment of this Tribunal in the case of Sarala Polyester Ltd. Vs. C.C.E., Surat II - 2008 (222) ELT 376 (Tri-Ahd.) and C.C.E., Surat-I Vs. Cupro Recyline Pvt. Ltd. [2009 (1) TMI 893 - CESTAT AHMEDABAD]. Penalty on Director - Held that: - the ld. Commissioner (Appeals) has not taken cognizance of the result of analysis of the evidence recorded by the adjudicating authority while imposing penalty on the Director - penalty on Director upheld - quantum of penalty reduced. Appeal allowed in part.
|