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        Kerala High Court Upholds Tribunal's Decision on Excise Duty Appeal, Limits Demand to 6 Months

        COMMISSIONER OF CENTRAL EXCISE Versus BENTEK ELECTRICAL CORPORATION

        COMMISSIONER OF CENTRAL EXCISE Versus BENTEK ELECTRICAL CORPORATION - 2010 (257) E.L.T. 367 (Ker.) The High Court of Kerala dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, which limited the duty demand to six months. The respondent, a Khadi and Village Industrial unit, believed in good faith that excise duty was not payable on the product. The court found no reason to overturn the Tribunal's decision.

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