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2018 (7) TMI 1192 - CESTAT ALLAHABADClandestine removal - whether the appellant was tallying excess molasses without recording the same in their RG-1 register with intent to remove those clandestinely? - Held that:- Save and except the excess quantity of molasses, there is no allegation in the SCN - The appellant cannot discharge any quantity of molasses without specific permissions issued by the State Excise Authority, even for own consumption, the appellant is required to obtain requisite permit from the State Excise Authority - further, no clandestine clearance has been found under the facts and circumstances - demand do not sustain - appeal allowed - decided in favor of appellant.
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