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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Manufacturers of excisable goods – stainless steel patta/pattis ...


Forced Closure of Stainless Steel Units: Not Non-Compliance, Just Ceased Operations per Notification Conditions.

March 25, 2017

Case Laws     Central Excise     AT

Manufacturers of excisable goods – stainless steel patta/pattis - The closure of units admittedly, beyond the control of the assessee/appellant, is not to be treated as a failure to comply with the provisions and conditions of the notification during the period of forced closure of the units. The nonproduction of excisable goods during these two months can more appropriately termed as ceasing to work rather than failure to comply with the provisions. - AT

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