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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Adjudicating authority can’t take two stands on a single cost ...


Law Bars Contradictory Stances on Cost Certificates; No Selective Acceptance for Recovery and Rejection for Refund.

March 7, 2014

Case Laws     Central Excise     AT

Adjudicating authority can’t take two stands on a single cost certificate - law does not permit such discrimination i.e. acceptance of a certificate for the purpose of recovery and rejection of the same certificate for the purpose of refund - AT

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