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2014 (5) TMI 981 - CESTAT NEW DELHIDuty demand - Clandestine removal of goods - Held that:- Demand stand confirmed on the allegations and findings of clandestine manufacture and removal of Sugar, which solely are based upon the excess production of molasses. Such excess production is only to the tune of 0.64% and apart from the above there is virtually no evidence of clandestine manufacture and removal of excess Sugar. The excess molasses quantity is depending upon number of factors including the whether condition, the quality of the sugarcane and storing capacity etc. In the absence of any evidence that the appellants have actually manufactured excess sugar and has cleared the same without payment of duty, the confirmation of duty on the basis of excess molasses by itself cannot be upheld. Accordingly, I set aside the impugned order - Decided in favour of assessee.
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