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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Non-payment of Excise Duty - 1456 pcs. of other branded garments ...

Central Excise

May 1, 2023

Non-payment of Excise Duty - 1456 pcs. of other branded garments and 4963 pcs. of branded garments - return of duty apaid garments - In the present case, the appellant was legally obliged to tender the requisite intimation in order to claim the exemption. Further, this failure is not once but with each time the goods were returned and under consideration in the present appeal. - Benefit of exemption not available - AT

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