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2018 (3) TMI 1122 - AT - Central ExciseValuation - stock transfer - As per the Revenue the goods were being cleared on value lower than that at which they were being sold by the C& F Agents - time limitation - Held that: - as regards limitation, there is a clear finding by the Tribunal that there was no malafide or suppression on the part of the assessee. Inasmuch as the limitation aspect already stand decided by the Tribunal, which order of the Tribunal was accepted by the department and no appeal was filed their against, Revenue cannot held to be aggrieved with the impugned order of Commissioner (Appeals) granting limitation benefit - appeal dismissed - decided against Revenue.
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