Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 946 - AT - Central ExciseCTC machines - whether manufactured goods or only traded item - Held that:- On perusal of the invoices, there is no material found, supporting the contention put forward by the appellant that these are bought-out items and not manufactured by the appellant in their factory - also, after such a long lapse of time, it will be futile exercise to remand the matter to examine whether the appellant during the disputed period of 1.5.2009 to 26.2.2010 had engaged in manufacture of the goods. It is also to be remembered that for the period prior and after, the appellant have availed the exemption as per the notification contending that they are manufacturing the impugned goods. We therefore do not find any ground to interfere with the demand. Demand of duty confirmed - However, penalty imposed under Rule 25 is unwarranted and is set aside. Appeal allowed in part.
|