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2014 (8) TMI 362 - CESTAT NEW DELHIClandestine removal - whether the burning loss of 6% and 5.5% as claimed by the appellants gives rise to the loss of Revenue and whether showing such high rate of burning loss there was suppressed quantity manufacture and such quantity clandestinely removal - A wholesale formula was applied by the appellant to claim higher burning loss. - Held that:- burning loss occurs but the magnitude of occurrence depends on different factors and differs in each case therefore without a mechanical formula being applied actual burning loss in each case is determinable. - Unreasonable burning loss gives rise to the scope of clandestine removal of the goods. Financial hardship - Held that:- In the case of Assistant Collector of Central Excise, Chandan Nagar Versus Dunlop India Limited And Other [1984 (11) TMI 63 - SUPREME Court] apex court has analyzed the impact of interim orders on the economy - appellant directed to deposit 15% of the duty demand - stay granted partly.
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