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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Duty demand - Manufacture of transmission assembly - Captive ...


Duty Demand on Transmission Assemblies for 1996-1998 Set Aside Due to Limitation Period; No Suppression Found.

January 2, 2016

Case Laws     Central Excise     AT

Duty demand - Manufacture of transmission assembly - Captive consumption - during the period 1996-1998, the tractors with capacity of less than 1800 cc were exempt - demand set aside on the ground of period of limitation as it is not sustainable to allege suppression of facts or wilful mis-statement on the part of the appellants - AT

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