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In revenue neutral situation, department cannot enforce payment of demand
Case Law Details
- Case Name
- M/s. Wolfra Tech (P) Ltd. Vs CCE (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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CESTAT, BANGALORE BENCH
Wolfra Tech (P) Ltd.
Versus
Commissioner of Central Excise, Manglore
Final Order No. 407 of 2012
APPEAL NO. E/94/2010
JUNE 15, 2012
ORDER
1. This appeal filed by the assessee is against demand of duty of Rs. 26,400/- on a D.G. set. The appellant-company has several manufacturing units in Hebbal Industrial Estate, Mysore. The main unit at B7, Hebbal Industrial Estate cleared a D.G. set to one of the other units located in Plot No.311, Part II, Hebbal Industrial Area under a delivery challan dt. 19/12/2003 and the same was installed in the premises of the latter unit. All...
