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 700 - AT - Central ExciseRemission of duty - Due to summer season, there is auto combustion in the open pit, in which molasses was stored and the same turned into black carbonized lumps as residue - Held that: - the said Section talks about the recovery of the dues for which a Civil case is required to be filed by the Revenue. The issue in the present case is first to decide the liability of the person who has to pay the duty. The matter to the Commissioner (Appeals) for fresh consideration - appeal allowed by way of remand.
|