2016 (10) TMI 1017

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..... tion 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. - Central Excise Appeal No. 6 of 2016 - - - Dated: .....

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..... sions 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. Since the judgments that were relied on by the appellant-department, did not make a reference to the .....

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