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2015 (10) TMI 1954 - CESTAT NEW DELHIDuty demand - CENVAT Credit - Clandestine clearance of goods - held that:- goods were not actually weighed and shortages were recorded on the basis of the average weight per ingot determined by multiplying the sample with total number of ingots. - there is no evidence of clandestine removal of the goods. The appellant’s representative had only accepted the shortages and there is no inculpatory statement admitting clandestine removal of the such alleged short found goods. - By following the decision of the Hon’ble High Court [2011 (8) TMI 896 - ALLAHABAD HIGH COURT], I set aside the impugned order - Decided in favour of assessee.
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