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2017 (1) TMI 145 - AT - Central ExciseProcessing loss - short-receipt of material - job work - demand on the ground that 16% loss is abnormal - Held that: - the Revenue could not produce any evidence to show that there is a diversion of input or generation of physical waste and scrap which was cleared clandestinely either by the appellant or by the job worker. The demand on 16% process loss is on the basis of assumption and presumption - The appellant had produced Chartered Engineer certificate wherein it was certified that the process loss in the job work from 16% to 27% - the demand cannot be confirmed - appeal allowed - decided in favor of appellant.
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