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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Compounded levy scheme - manufacture of stainless steel ...


Excise duty demand dismissed due to lack of evidence for manufactured and cleared stainless steel pattas/pattis under levy scheme.

October 28, 2016

Case Laws     Central Excise     AT

Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to show that any goods have been manufactured and cleared there can be no justification for demand of excise duty. - AT

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