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2012 (4) TMI 558 - AT - Central Excise
Clandestine removal - Gutkhas - Revenue entertained a view that the assessee has overstated the consumption of supari as main raw material for the manufacture of Gutkha to the tune of 8.70% and 2.33% respectively - Held that: - demand cannot be sustained without any tangible evidence, based only on inferences involving unwarranted assumptions - appeal allowed.