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2014 (7) TMI 149 - AT - Central ExciseClandestine removal of goods - excess generation of waste on manufacture of bottles - Held that:- Revenue’s entire case is based upon the sole basis of generation of excess plastics scrap at the time of manufacture of plastic bottles. Otherwise, there is virtually no evidence to reflect upon the manufacture of the mineral water bottles or transportation of the same or clearance of the same to identify the buyers. The charges of clandestine removal cannot be upheld on the basis of assumptions and presumptions - Following decision of Acqua Minerals Ltd. Vs. CCE [2004 (7) TMI 562 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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