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Excise Duty

If Excise Duty is paid under mistake of law than provisions of Sec.11B not applies

Case Law Details

Case Name
Commissioner of Central Excise, Goa Vs Andrews Telecommunications India (P.)Ltd. (CESTAT Mumbai)
Date of Judgement/Order
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CESTAT, MUMBAI BENCH Commissioner of Central Excise, Goa versus Andrews Telecommunications India (P.)Ltd. FINAL ORDER NO. A/535/2012-WZB/C-I (CSTB) Appeal No. ST/120/2011-Mum. JUNE 25, 2012 ORDER Sahab Singh, Technical Member – This is an appeal filed by Revenue against Order-in-Appeal No. GOA/CEX/GSK/111/2010, dated 25-11-2010 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals) Goa. 2. M/s. Andrew Telecommunication (I)  Pvt. Ltd. (hereinafter referred to as respondent) manufacture and export telecommunication products. They entered into an agency commission ...
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