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2018 (12) TMI 1950 - CESTAT NEW DELHIClandestine Removal - output as per the SAIL norm or not - public sector undertaking - HELD THAT:- In this case no investigation has been taken up by the department regarding the use of raw material, electricity, sale of the raw material, mode of transport etc. to sustain alleged clandestine removal and covered by the decision of RA CASTINGS PVT. LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [2008 (6) TMI 197 - CESTAT NEW DELHI] and M/S. CONTINENTAL CEMENT COMPANY VERSUS UNION OF INDIA & OTHERS [2014 (9) TMI 243 - ALLAHABAD HIGH COURT]. It is also found that the show cause notice proposed to follow the output norm being obtained by the SAIL which is highly complex integrated plant having latest technology and infrastructure. It is not possible for the unit like appellant to have as same technology and infrastructure as available to the SAIL in this case and the production norm is treated to be identical. The department has not taken this much of the evidence into account by alleging the clandestine removal on the part of the appellant. Appeal allowed - decided in favor of appellant.
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