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2018 (9) TMI 15 - AT - Central ExciseShort payment of Duty - Manufacture of Pan Masala containing Tobacco - Revenue contended that the respondent short paid Central Excise duty of ₹ 41,93,548/- for the month of March, 2011 - Held that:- Revenue did not contend that the finding of this Tribunal have been set aside by any Higher Appellate Authority - reliance placed in the case of M/s Thakkar Tobacco Products Pvt. Ltd., M/s Vishnu Pouch Packaging Pvt. Ltd. Vs CCE, Ahmedabad [2015 (2) TMI 606 - CESTAT AHMEDABAD], where it was held that in case of such adjustment of duty which is mandatorily required be abated, Revenue cannot insist upon recovery of amount so adjusted - appeal dismissed - decided against Revenue.
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