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2018 (9) TMI 1128 - AT - Central ExciseRecovery of duty - goods which were procured under the CT-I Certificate without payment of duty from the manufacture for the purpose of export of the same - Held that:- The proceedings indicate that through ARE-I No. 75 dated 04.12.2007, the appellant had exported 2000 Kg of Aluminium Phosphide 56%. Therefore, we hold that the appellant was not entitled to pay Central Excise Duty involved in 2000 Kg of Aluminium Phosphide so procured by the appellant. The appellant was also, therefore, not required to pay interest on the amount of Central Excise Duty involved in said 2000 kg of Aluminium Phosphide - appeal allowed in part.
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