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2018 (2) TMI 542 - AT - Central ExciseDemand of differential duty - it was alleged that they have cleared parts of different machineries and not the complete machinery hence liable to pay duty @ 15% Adv. as the same is not complete Sugar Mill Machinery - Held that: - in order to settle the controversy the detailed examination of purchase order and the nature of goods has to be made into so as to decide the classification of the goods and the duty applicable thereon - Since the relevant records has to be scrutinized, it is appropriate to remand the case back to the adjudicating authority who shall carry out the detail scrutiny of the relevant records and documents and shall decide the classification of the goods and applicable duty on the goods involved - appeal allowed by way of remand.
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