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2015 (10) TMI 1321 - AT - Central ExciseDuty demand - Clandestine removal of goods - Held that:- Allegation of claim of excess burning loss is alleged in the show cause notice without any tangible evidence why the burning loss is not more than 2%. But Chief Commissioner, Chandigarh himself observed in the circular dated 13.11.2011 that burning loss in respect of hot re-rolling mill may vary from 1-2% to 6-7%. If the said circular would have been appreciated by the adjudicating authority, the adjudicating authority has dropped the demand against the respondents. The same thing has been examined by the Commissioner (Appeals) in the impugned orders that in such industry burning loss may extend to 6-7% on the basis of certificate from National Institute of Secondary Steel Technology dated 1.9.2011. The same is acceptable and reliable evidence in support of the respondent. - No infirmity in impugned order - Decided against Revenue.
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