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2017 (3) TMI 933 - CESTAT AHMEDABADClandestine removal - Whether there was manufacture and removal of 3017 MT of sodium silicate during the period 2005-06, 2006-07 and 2007-08 resulting into short payment of duty? - Held that: - the department was not sure about the correctness of the ratio adopted in making the demand alleging clandestine production and clearance - where the revenue is not able to establish the clandestine removal by adducing cogent and tangible evidences the argument of the appellant that he has not suppressed any production merits consideration - in catena of decisions it is held that clandestine production and demand cannot be made on the basis of theoretical calculation and presumption by the department - appeal dismissed - decided against Revenue.
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