Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 484 - AT - Central ExciseRegistered dealer - demand on account of excess sale of certain steel products from BSO, Bhilai as compared to the quantity of those products received from the respective steel plant - difference in stock on physical verification - Interest u/s 11AB - CENVAT Credit - Held that:- The entire case of the department against the appellant is based on the stock taking records at the BSO, Bhilai which mentioned excess receipt in respect of certain steel products received from certain steel plants i.e. in respect of certain steel products received from certain steel plants, the quantity sold as per the records of the stockyard is more than the quantity received from the steel plant. But this difference can be due to various reasons like difference in weighing scales and product mix up and just from this difference, it cannot be presumed that the concerned steel plants had cleared the alleged excess quantity without payment of duty. - Order not sustainable - Decided in favour of assessee.
|