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2010 (7) TMI 584 - AT - Central ExciseDemand - Clandestine removal - Search - Suppression of production of H. Acid on the basis of spin flash drier reports during the period 1999-2000 and 2000-01 - SFDR is not a statutory document and is being maintained by the appellant internally for their own convenience - There is no inculpatory statement of any person admitting clandestine removal of their final product for the above said period, it does not require the support of any decisions to hold that clandestine removal being a serious charge, cannot be based upon the recovery of private registration indicating day to day production - There is also no reference as to how the consideration for the said final product allegedly removed clandestinely was made - Accordingly decided in the favour of the assessee As regards the duty confirmation of Rs. 1,48,926.00 in respect of the shortages of inputs and final products detected at the time of visit of the officers - the same is based upon the panchnama drawn at the time of the visit as duly accepted by the appellant as also upon the statement of the Directors admitting such clearances - Decided against the assessee
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