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2016 (9) TMI 730 - AT - Central ExciseGeneration of waste during manufacturing process - allegation of clandestine removal of goods - It was submitted by the respondent that there was nominal burning loss of 1.15% and 1.19% during the said period. - Held that:- The whole investigation/ audit remained faulty and the show cause notices were issued to both the respondents in the wake to allege the respondent no.1 has cleared the goods clandestinely. In the show cause notice it was not considered that when the respondent no.1 has cleared waste and scrap on payment of duty therefore, on such quantity of waste and Scrap, further, duty was not required to be demanded. Accordingly, on the basis of assumption and presumption it was alleged that respondent no.2 has not received the goods. Accordingly, I find that whole investigation is faulty and the show cause notices were issued to the respondent without producing any evidence on records. - Demand set aside - Decided in favor of asssessee.
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