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2018 (6) TMI 306 - AT - Central ExciseAbatement - Valuation - manufacture of Pan Masala - Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - sealing of machinery - rejection of abatement on the ground that intimation not made within 3 working days - matter pending before Tribunal - Held that:- The issue whether M/s Raj Products was eligible for abatement of ₹ 66,50,000/- for the period from 11.06.2012 to 25.06.2012, was pending before this Tribunal. Therefore, having filed appeal before this Tribunal regarding the said abatement Commissioner of Central Excise, Kanpur did not have jurisdiction to issue any show cause notice and adjudicate the matter which involved the said issue - The Officer of the Rank of Commissioner is not expected to conduct in such improper manner. Appeal dismissed - decided against Revenue.
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