2016 (5) TMI 560 - SCH - Central Excise

Differential duty - Car removed from the factory for placing in the Show Room and subsequently brought back into the factory - Tribunal held that since, the appellants had taken credit under Rule 16(1) of the Central Excise Rules, 2002 in respect of duty paid at prevalent price on new model cars which were removed for placing in the Show Room and subsequently brought back into the factory, they were liable to pay differential duty under Rule 16(2) ibid while finally clearing those cars at the reduced price reported in 2007 (8) TMI 274 - CESTAT Bangalore - Apex Court dismissed the appeal for negligible tax amount involved.