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2017 (6) TMI 716 - AT - Central Excise100% EOU - shortage in stock - benefit of N/N. 1/95-CE or 53/97-Cus. - raw materials not used for the purposes they were imported duty free - Held that: - the fact that both shortages and excesses have been noticed in stock taking as well as the fact that the discrepancy is worked out to only 0.36% of the total materials consumed leads us to conclude that the duty demand is not justified - there is no allegation of any clandestine removal or diversion of either inputs or finished products. Similar issue decided in the case of CCE Vs Maruti Suzuki India Ltd. [2015 (8) TMI 493 - SUPREME COURT], where it was held that duty demand cannot be sustained in the absence of any allegation of clandestine removal. Appeal allowed - decided in favor of appellant.
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