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 1204 - AT - Central ExciseClandestine removal - It was alleged that the quantity manufactured were not fully declared in ER-1 returns and the balance quantity was allegedly cleared clandestinely without payment of duty - closure of units - Held that: - it has been claimed that shut down of the production capacity for several days has been duly intimated to the department under acknowledgment. However, if this was true, then the appellant will be entitled to abatement in the Annual Production Capacity for the period for which the factory was closed under due intimation to the department. Since the details of such intimation of closers are not before us, the matter needs to go back to the Adjudicating Authority by way of remand proceedings - appeal allowed by way of remand.
|