Search Results Page
Search Results
1 - 5 of 5 (0.15 seconds)Modern Petrofils vs Commissioner Of Central Excise on 11 June, 1997
5. With respect to chargeability of NCCD on captive consumption of goods, it has been held in the case of M/s. Modern Petrofils vs. CCE Vadodara (supra) by this bench that NCCD is not leviable. In view of the latest view point held by this bench NCCD is not payable by the appellant. Secondly, CBEC circulars issued on an issue are binding on the departmental officers and can not be challenged in appeal. In view of the above observations appeals filed by the appellants are allowed.
The Central Excise Act, 1944
THE FINANCE ACT, 2021
Cce, Kanpur vs M/S Bajrang Petrochemicals (P) Ltd on 16 March, 2010
3. Shri K. Shivakumar (AR) appearing on behalf of the Revenue defended the orders passed by the adjudicating authority. He also relied upon the judgment of CCE vs. Mahendra Petrochemicals Limited [2010 (256) ELT 473 (Tri. Ahmd.)].
1