Case Law Details
Case Name : Harsh International (Khaini) Pvt. Ltd. Vs Commissioner of Central Excise (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
There is no liability to pay excise duty on the used capital goods, as a consequence the goods are not liable to be confiscated. They are, therefore, liable to be released without payment of any redemption fine. Moreover, there is also no question of the appellant paying any penalty under Rule 25 of the Central Excise Rules, 2002. The capital goods if still under seizure are directed to be returned to the appellant without payment of any redemption fine. The question of law is answered in the negative and in favour of the assessee.
HIGH COURT OF DELHI
Date of Decision: 29th May, 2012
CEAC...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
at last used capital goods removed as such without any payment of excise duty