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2017 (8) TMI 65 - AT - Central ExciseClandestine removal - it was alleged that in the guise of issuing the excess burning loss, the appellants are clearing the goods clandestinely without payment of duty - Held that: - the SCN were issued to alleging clandestine removal of goods only on the basis of audit conducted in their premises alleging that the burning loss claiming by the appellant is more than 2% i.e. 5.3%, 5.58 %, 5.49% respectively, which is less than 6-7% has clarified by the Ld. Chief Commissioner, Chandigarh vide letter dated 13.12.2011 and no other tangible evidence has been produced on record for clandestine removal of goods - reliance placed in the case of CCE & ST, Ludhiana Versus M/s. Om Steel Rolling Mills and others [2015 (10) TMI 1321 - CESTAT DELHI] - appeal allowed - decided in favor of appellant.
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