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2013 (9) TMI 172 - AT - Central ExciseRemoval of Finished Goods - Department has issued a demand for removal of finished goods clandestinely without payment of duty - Held that:- Only on the basis of difference in production figures between the ER-1 Returns and figures of production, arrived at on the basis of payments made to contractors, would not sufficient to arrive at the conclusion that the said goods were produced and cleared without payment of duty - The entire duty demand was based on the difference between the production shown in the ER-1 Returns and the quantity of production of finished goods, calculated by the department, on the basis of payments made to the Contractors, during the relevant period - There was no other corroborative evidences, like, transport documents, purchasers statements, incriminating records showing clandestine production and removals, etc. were brought to our notice by the Department, to establish the removal of finished goods over a period of five years, without payment of duty. - Stay granted.
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