2012 (12) TMI 173 - AT - Central Excise

Levy of excise duty followed by penalty and interest Held that - Colour of the sugar is lost with the passage of time - It is quite common when reprocessing is done some loss is bound to take place - That has been rightly appreciated by the appellate authority - preponderance of probability is in favour of the respondent to hold that the order of the Commissioner (Appeals) does not suffer from legal infirmity - Revenue s appeal is dismissed

Summary

The Appellate Tribunal CESTAT, New Delhi allowed a change of cause title in a case involving Indian Potash Limited and U.P. State Sugar Corporation Ltd. The Revenue's appeal challenging the dismissal of remission application and levy of excise duty was dismissed. The appeal was dismissed, and the Misc. application was allowed.