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2015 (2) TMI 1211 - CESTAT NEW DELHIClandestine removal - the burning loss excess of 2% is not correct claimed by the respondents but they have cleared the goods clandestinely in the guise of showing excess burning loss - Held that: - the allegation of claim of excess burning loss is alleged in the SCN without any tangible evidence why the burning loss is not more than 2%. But Chief Commissioner, Chandigarh himself observed in the circular dated 13-11-2011 that burning loss in respect of hot re-rolling mill may vary from 1-2% to 6-7% - in such industry burning loss may extend to 6-7% on the basis of certificate from National Institute of Secondary Steel Technology dated 1-9-2011. The same is acceptable and reliable evidence in support of the respondent - charge of clandestine removal fails - appeal dismissed - decided against Revenue.
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