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No liability to pay excise duty on used capital goods
Case Law Details
- Case Name
- Harsh International (Khaini) Pvt. Ltd. Vs Commissioner of Central Excise (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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: 29t...
at last used capital goods removed as such without any payment of excise duty