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2014 (6) TMI 164 - AT - Central ExciseDuty demand - Revenue contends that consumption of input/ raw material (Arjocast paper) was much more than the production of goods falling under Chapter 48 of the CETA recorded in the appellant’s RG 1 Register - Daily Stock Account Register - Held that:- Entire allegations against the appellant are that there is a shortfall in the production meaning thereby that they have produced less number of bottles than the standard input output norms. We are afraid that the above, cannot be made the basis for confirmation of demand of duty. If there is shortfall in production, Revenue cannot confirm demand of duty in respect of goods not produced by the assessee. There is no other evidence on record showing that the appellants have cleared the said goods clandestinely. The entire case of the Revenue is based only on inferences involving unwarranted assumptions and cannot be upheld. - Decided in favour of assessee.
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