Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (12) TMI 155 - CEGAT, NEW DELHIExtract: .......that duty is normally required to be paid on excisable goods at the time of removal from the factory. Looking to the totality of facts and circumstances of this case and noting the above aspects in particular including that of time bar we feel that the appellants were able to show a prima facie case in their favour. We, therefore, grant the prayer.
|