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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of concessional rate of duty - Tribunal has decided the ...

Central Excise

October 6, 2015

Denial of concessional rate of duty - Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with current account was only an error and the assessee had not violated the more substantial condition viz no CENVAT Credit should be taken in regard to the goods. This is clearly a faulty approach on the part of the Tribunal - SC

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