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2011 (4) TMI 633 - AT - Central ExciseDemand of duty - Shortage of raw tobacco as compared to the stock available as per records - The explanation given by the directors of the respondent-company was that the same was attributable to dryness of raw tobacco and wastage and manufacturing loss over a period of time - The explanation given by the directors of the respondent-company was that the same was attributable to dryness of raw tobacco and wastage and manufacturing loss over a period of time - Before the original authority, it was claimed that the loss was less than 3% - There was no admission of suppression of production or production of goods without bringing them into account and clandestine removal of the same.- As per the decision of the Hon ble High Court of Punjab and Haryana High Court in the case of CCE, Chandigarh vs.Nachiketa Paper Ltd.[2007 -TMI - 4147 - HIGH COURT OF PUNJAB AND HARYANA] in support of her contention that the demand of duty on presumption and assumption that the raw material found short must have been used in the manufacture of final products which would have been cleared without payment of duty was not justified - Decided in favour of assessee.
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