Customs, Excise and Gold Tribunal - Mumbai
M/S. Asea Brown Boveri Ltd. vs Commissioner Of Central Excise & ... on 14 March, 2001
ORDER J.H. Joglekar, Member (T)
1. The issue involved in this case is the quantum of duty payable by a manufacturer who cleared the duty paid inputs earlier received by him on their being found defective. The Collector in the impugned order ruled that although the inputs were received at a payment of concessional rate of duty, on their clearance as such, the rate of duty otherwise leviable was attracted.
2. This issue stands fully covered in the favour of the assessees by virtue of the larger bench judgment reported in 2000 (120) ELT 228 (T) (CCE vs. Asia Brown Boveri Ltd). We therefore allow this appeal with consequential benefit, if any.
(Dictated in Court)