2012 (2) TMI 601 - HC - Central Excise

Levy of duty on the basis of shore tank quantity - Held that - reliance placed in the case of CC & CE, VISAKHAPATNAM Versus RUCHI INFRASTRUCTURE LTD. 2007 (11) TMI 210 - CESTAT, BANGALORE , where it was held that refund can t be denied by stating that assessee hadn t challenged assessment - appeal dismissed.

Summary

The High Court of Andhra Pradesh dismissed the appeal concerning the levy of duty based on shore tank quantity, as per the decision in Commissioner of Central Excise v. Kedia Vanaspathi Ltd. The interim application was also dismissed. (2012 (2) TMI 601 - ANDHRA PRADESH HIGH COURT)