In revenue neutral situation, department cannot enforce payment of demand

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...