2018 (11) TMI 459

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..... issioner (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of concrete electricity poles. On the basis of a reference from the audit officers, the department was of the view that the appellants have short paid the duty for the reason that the agreement entered between the appellant and TNEB included the central excise duty and therefore the appellants .....

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..... for the poles indicating the central excise duty. It is submitted by him that when the goods have been cleared by the appellant, they had discharged the central excise duty and therefore there is no delay in payment of duty. That the demand of interest is without any legal basis. 3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He submitted that as per the agreement as .....

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..... by the TNEB for the clearance of poles, agreed upon by both sides, indicates the central excise duty. As rightly argued by ld. counsel for the appellant, the taxable event in the case of central excise duty is the clearance of goods. Therefore, even though the agreement or TNEB certificate included the central excise duty, the liability to pay the duty arises only at the time of clearance of good .....

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