2016 (10) TMI 1017 - HC - Central Excise

Cum-duty benefit - the goods were claimed by the respondent-assessee during the relevant period without including the duty element, whether the assessee was not entitled to cum-duty benefit? - Held that - The Tribunal, found on a reading of the provisions of Section 4(1) of the Central Excise Act and specially the explanation appended thereto that the assessee was entitled to cum-duty benefit. Since the taxes were paid by the respondent-assessee on the goods as per the explanation to Section 4(1), the assessee was entitled to cum-duty benefit - decided in favor of respondent-assessee - appeal dismissed.

Summary

The Bombay High Court dismissed the central excise appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order granting cum-duty benefit to the respondent-assessee. The Tribunal found that the assessee was entitled to cum-duty benefit as taxes were paid on the goods as per the explanation to Section 4(1) of the Central Excise Act. The Court held that this finding did not raise any substantial question of law.