2018 (3) TMI 1755

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant (s) Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue(s) C. J. Mathew : The present appeal has been filed by the appellant against the impugned order-in-original no.02/2014/CCE/Shillong dated 28th February 2014 of Commissioner of Central Excise, Shillong. 2. The allegation against the appellant, M/s Meghalaya Cast & Alloys Pvt Ltd is that they have been clearing the goods t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aim of the appellant that the entire exercise is revenue neutral as they are entitled to the benefit of refund of duty discharged will not suffice for the purpose of excluding them for the application of the said Rules. Accordingly, the value proposed for computation of tax liability in the impugned order cannot be faulted. 5. It is the contention of Learned Counsel that there has been no suppr....