Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 389 - AT - Central ExciseInterpretation of statute - 1st proviso to Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 - abatement - removal of non-notified goods - whether prohibited or not? - Held that: - if non notified goods are prohibited from removal during the closer of factory or when the machines manufacturing the notified goods are sealed then such interpretation will mean that the rules have provided such provisions which are beyond the provision under Sub-section (3) of Section 3A of the Act and therefore it cannot be interpreted that even if non notified goods are removed, the said 1st proviso to Rule 10 prohibits abatement - appeal allowed.
|