Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal allows referral of legal questions on duty payment vs. exemption option</h1> The Appellate Tribunal CEGAT allowed the revenue's application to refer questions of law to the High Court regarding the option to pay duty or avail ... Reference to High Court - Modvat credit vis-a-vis exemption The Appellate Tribunal CEGAT, New Delhi allowed the revenue's application to refer questions of law to the High Court regarding the option to pay duty or avail exemption in a case involving M/s. Deioners Speciality Chemical (P) Ltd. The Tribunal relied on a previous decision and allowed the appeal, setting aside the order-in-appeal by the Commissioner. The legal point involved whether the assessee has the option to pay duty when goods are exempted from duty. The reference application was allowed for the High Court's opinion on this matter.