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2011 (8) TMI 206 - CESTAT, AHMEDABADDemand - Search - shortage of 7,277 kgs of one of the raw materials - the appellant submitted that there is absolutely no other evidence of clandestine removal of the finished goods other than the shortage of material found in the factory. He also submits that other than the shortage of one raw material, no discrepancy in respect of other raw material or finished product was found - Held that:- the Tribunal cited by the ld.Counsel, in the case of Remson Industries Ltd. Vs. CCE Delhi (2007 -TMI - 1582 - CESTAT, NEW DELHI) consider that it would be appropriate to follow the precedent decisions cited by the ld.Counsel and set aside the demand of duty on the finished goods - Decided in favour of assessee
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