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2016 (11) TMI 1580 - AT - Central Excise100% EOU - Clandestine manufacture - recovery of copper element which in turn is being used in the manufacture of copper ingots - it was alleged that the appellant have shown recovery of less metal in the previous consignment inasmuch as out of receipt of identical consignments imported by them from the same supplier, the recovery of metal scrap is only to the extent of 18.41% - Held that:- In the instant case no comparative study of like manufacturing units was considered by the department. Similarly, the appellant to support their contention has not brought on record any such studies pertaining to the yield from the consignments of the scrap. A comparative study of like factories on this subject matter is required to be considered for coming to the right decision. Matter remanded back to the adjudicating authority to have a comparative study from like factories and make estimation accordingly, but by providing a reasonable opportunity of personal hearing to the appellant - appeal allowed by way of remand.
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