Clandestine removal - aluminium circles - it is found that ...

Duty Demand for July-Oct 2010 Nullified; No Finished Goods Liable to Duty; Section 11AC & Rule 25 Penalty Dismissed.

January 12, 2023

Case Laws Central Excise AT

Clandestine removal - aluminium circles - it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has started commercial production from November, 2010 wherein in the second show cause notice, duty have been demanded from July, 2010. - The quantum of finished goods liable to duty for the period 01.07.2010 to 31.10.2010 shall be NIL - As the duty demand from July, 2010 to October, 2010, have been set aside. The penalty under Section 11AC read with Rule 25 is set aside. - AT

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Clandestine removal - aluminium circles - it is found that ...

Duty Demand for July-Oct 2010 Nullified; No Finished Goods Liable to Duty; Section 11AC & Rule 25 Penalty Dismissed.

January 12, 2023

Case Laws Central Excise AT

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