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2017 (9) TMI 333 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - demand on the ground that on the basis of a small quantity of 36.49 MTs of M.S. ingots shown to have been cleared by M/s. Nirmal Inductomelt Pvt. Ltd. to the main appellant and not shown in the accounts of the main appellant and also on the ground that estimated production by the main appellant based on average power consumption, as arrived at in another unit manufacturing M.S. items. Held that: - the discrepancy in the receipt of raw materials and M.S. ingots was alleged on the basis of purported records maintained by M/s. Nirmal Inductomelt Pvt. Ltd. There is no other corroborative evidence for unaccounted receipt of such materials and use of material in further manufacture by the main appellant - There are many other substantial distinction between the main appellant and SSSRM. Even otherwise, we note that no examination or technical test has been conducted in the main appellant’s unit, to arrive at the correctness of power consumption and also to get additional corroborative evidence with reference to possible unaccounted manufacture and clearance of dutiable items. Merely on the basis of power consumption of the appellant unit, allegation of unaccounted production of M.S. ingots and its clandestine removal could not be sustainable. Appeal allowed - decided in favor of appellant.
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