Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 341 - AT - Central ExciseDemand and Recovery – SSI exemption – demand based on figures ad balance sheet submitted to Health Department – Held that - As in the present case no investigation was conducted by the Revenue in respect of procurement of raw material, manufacture and clearance of the goods regarding which demand is confirmed, as the demand is only based on the figures submitted to the Health Department for procurement of order in response to tenders, therefore, in view of the decisions relied upon by the appellant the demand and imposition of penalties are not sustainable hence set aside
|