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2014 (12) TMI 991 - AT - Central ExciseClandestine manufacture and clearance of their final product - Held that:- There is no other evidence to show clandestine removal of the goods. It is a well settled that the charges of clandestine removal cannot be upheld on the basis of such theoretical productions calculated on the basis of chemical formula. Manufacturing of formulates is not mechanical process. The same is chemical process where oxygen react with methanol under presence of silver catalyst and resultantly formaldehyde is produced. There are various factors such as purity of water & air, voltage fluctuation, impurity in catalyst, etc. which directly or indirectly affect on and cause variation in the production of formaldehyde. The revenue has not conducted any physical experiment to arrive at the actual production. Otherwise also I find that in the absence of the corroborative evidence, the confirmation of demand stands rightly set aside by Commissioner (Appeals) - Decided against Revenue.
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