Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 446 - AT - Central ExciseClandestine removal and undervaluation of Frit waiver of Pre-deposit Held that:- The entire demand raised is based upon the consumption of natural gas Prima facie, the demand cannot be sustained as for manufacturing of final product, only gas is not the sole material, but it also require other items like Quartz, Feldspar, Zinc, Borax Powder, Calcium and Dolomite There was no evidence as regards procurement of these items, is brought on record Following M/s Vishwa Traders Pvt. Ltd., & Others Versus CCE Vadodara [2011 (10) TMI 94 - CESTAT, AHMEDABAD] - on the point of clandestine removal, there is no case made out by the Department - As regards the demand on undervaluation, since the issue needs deeper consideration Thus, the appellant directed to deposit Rupees Twenty Five lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
|