Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 2040 - HC - Central ExciseClandestine removal - shortage/excess in the Annual Shortage and Surplus Report - HELD THAT:- The Tribunal has relied upon in the case of M/S. SAIL VERSUS COMMR. OF CENTRAL EXCISE, BOLPUR [2018 (3) TMI 1684 - CESTAT KOLKATA] where it was held that The issue decided in appellant own case ROURKELA STEEL PLANT [SAIL] VERSUS COMMISSIONER OF C. EX., BHUBANESWAR [2000 (7) TMI 726 - CEGAT, KOLKATA], where it was held that There is nothing on record to show that the appellants have been indulging into excess clearances without payment of duty. The appellants have satisfactorily explained the difference between the figures as reflected in annual financial account and those entered in RG-I for each and every item. It is true that the circumstances of the case relied on by the Tribunal were similar to those at hand but what was the stock notionally determined and actually determined in the case at hand, how it was “adjusted” and “not being reflected in the Central Excise records” were not explained at all in the impugned judgment and order of the Tribunal. So it might be said that the broad dispute in these two cases was similar. But that the facts were identical had to be established before applying the decision of the earlier case to the one at hand. Appeal disposed off.
|