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Central Excise - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Exemption to cement supplied to industrial / institutional ...

Case Laws     Central Excise

January 19, 2024

Exemption to cement supplied to industrial / institutional consumers in 50 kg. bags - the allegation in the SCN as to whether the appellant has cleared cement to industrial / institutional consumers is too vague to be the basis for confirmation of demand. Further, adjudication after such lapse of time alleging that the appellant has not furnished evidences to show that the clearances of such 50 kg. bags have been made only to industrial / institutional consumers, is not justified.- AT

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