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2016 (9) TMI 41 - CESTAT MUMBAIDemand - duty on difference between finished goods reported in their 3CD returns and the RG-1 daily stock account - less quantity of clearance has been shown in their ER-1 returns as compared to the quantity of sale mentioned in the Balance-sheet - Held that:- it is obvious that the criteria for recording sales production etc. in the Balance-sheet significantly different from that required in ER-1. In the present case, the appellants have produced a reconciliation figures which show the variance was on account of trading, labour charges and some short quantity received. The same has not been challenged. Therefore, by following the decision of Tribunal in the case of Composite Boards (P) Ltd. [2009 (7) TMI 410 - CESTAT, CHENNAI], where in similar circumstances relief was granted, the impugned order is set aside. - Decided in favour of appellant
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