https://www.taxtmi.com/caselaws?id=365530 The Appellate Tribunal upheld the Commissioner(Appeals) order in an appeal by the Revenue against the assessee, a manufacturer of hot re-rolled products, who allegedly cleared excisable goods without paying duty. The Commissioner(Appeals) allowed the appeal, stating that duty payment was not required for goods manufactured on a job work basis under Section 3A of the Central Excise Act, 1944. The Tribunal, relying on precedent cases and High Court decisions, dismissed the Revenue's appeal, finding no infirmity in the Commissioner(Appeals) order. The decision centered on the interpretation of Section 3A, compounded levy scheme provisions, and exclusion of general excise duty provisions for job work manufacturing. en-us Tue, 24 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365530 The Appellate Tribunal upheld the Commissioner(Appeals) order in an appeal by the Revenue against the assessee, a manufacturer of hot re-rolled products, who allegedly cleared excisable goods without paying duty. The Commissioner(Appeals) allowed the appeal, stating that duty payment was not required for goods manufactured on a job work basis under Section 3A of the Central Excise Act, 1944. The Tribunal, relying on precedent cases and High Court decisions, dismissed the Revenue's appeal, finding no infirmity in the Commissioner(Appeals) order. The decision centered on the interpretation of Section 3A, compounded levy scheme provisions, and exclusion of general excise duty provisions for job work manufacturing. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365530