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2017 (7) TMI 794 - AT - Central ExciseClandestine manufacture and removal - there was receipt of about 55 MTs of MS Ingots which were not accounted in their records - Held that: - there is nothing which indicates that the Respondent had engaged himself into manufacturing clandestinely on the goods received from his suppliers and cleared the said finished goods clandestinely. On a specific query from the Bench it was pointed out that none of allegations in the show-cause notice considered the issue as to how a final product can be manufactured clandestinely without the receipt of raw-material. In my view the entire demand which has been worked out in the show-cause notice under allegation that there was clandestine removal is based upon presumptions and assumptions which cannot stand scrutiny of the law - appeal dismissed - decided against Revenue.
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