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2011 (4) TMI 343 - AT - Central ExciseClassification - Time barred - During the scrutiny of the assessee’s records, it was observed that the assessee was showing large quantity of inputs as damaged or as shortage, some of which were shown as shortage/damaged even in job work - Keeping in view the process of manufacture, some process loss is inevitable and in the absence of any evidence to the contrary, the appellant’s contention that the said shortage/damages relates to the process loss has to be accepted - When the entries relating to shortage/damage of inputs is being reflected in the records, no mala fide can be attributed to the appellants so as to invoke the extended period of limitation against them - Appeal is allowed
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