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2009 (8) TMI 25 - HC - Central ExciseClandestine Clearance – CTD bars – held that - Tribunal has properly distinguished the decision of the Supreme Court in Triveni Rubber - the furnace was severely damaged and on account of the consequent heat loss consumption of the furnace oil alone was not sufficient to estimate the production of C.T.D. Bars - The burden of proving clandestine removal as alleged in the addendum show cause notice was on the revenue which has not been discharged - The Tribunal, as the last fact finding authority, has held that the clandestine removal alleged in the addendum show cause notice was not proved. The view taken by the Tribunal is clearly a possible view of facts and there is nothing on record to show that the Tribunal has ignored or failed to take into consideration any relevant fact or that the view of the Tribunal is in any way perverse. – revenue appeal dismissed.
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