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2012 (5) TMI 525 - AT - Central ExciseDuty demand - Suppression of production - Clandestine removal of goods - Contravention of the provisions of Rules 4, 6, 8, 10, 11 & 12 of the Central Excise Rules, 2002 - Held that:- Demand is based only on a single parameter i.e. input output ratio. Further the input output ratio of the year 1999-2000, has been adopted for working out the demand for the period January, 2008 to December, 2008. We also find that the show cause cum demand notices raised for the earlier and subsequent period to the present demand, have also been set aside - Decided in favour of assessee.
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