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2011 (4) TMI 1100 - CESTAT, NEW DELHIClandestine manufacture and removal – Held that:- production loss recorded in excess of such loss usually seen in another factory, in three months during the phase where a new factory is not reason enough to conclude that there was clandestine manufacture and removal. Considering the teething troubles that every factory faces in the initial months of commissioning in its production processes, something more will be required to shift the burden to the assesse to prove that there was no such clandestine activity, full waiver of deposit of the demand made in the impugned order for admission of the Appeal, stay on collection of such demand made by the impugned order till the disposal of the Appeal
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