Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2018 (8) TMI 1096 - CESTAT BANGALORE
Short payment of duty - payment made on provisional basis - applicability of Rule 8 of Central Excise Valuation Rules, 2000 - appellants has contended that the Department has only looked a short payment of duty whereas the excess payment of ₹ 23,00,126/- was ignored - Held that:- The issue is covered by the decision in the case of Anglo French Textiles Vs. CCE [2017 (9) TMI 1178 - CESTAT CHENNAI], where it was held that the goods are cleared to the sister unit and the appellant is eligible for credit on the duty paid, the entire exercise is a revenue neutral situation.
Appeal allowed - decided in favor of appellant.