Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 234 - AT - Central ExciseClandestine remove - estimated production on the basis of consumption of electricity and loose slips towards unaccounted purchase - Held that:- Though the show cause notice, mentions the recovery of loose slips from the residential premises showing purchase of 437.58 MT of scrap and also discusses the statement of Shri Anil Kumar Agarwal, wherein he has stated that purchase of this scrap is not accounted for and scrap was used in production MS Ingots cleared clandestinely, the duty demand has not been specifically made in the show cause notice on the basis of alleged unaccounted purchase of 437.58 MT of scrap and its use in the unaccounted manufacture of Ingots - The Commissioner while dropping the duty demand made purely on the basis of the electricity consumption, has confined the confirmation of duty demand based on the paper slips showing unaccounted purchase of 437.58 MT of scrap. - Partial stay granted.
|