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2017 (9) TMI 991 - HC - Central ExciseClandestine removal - recovery of Central Excise duty with interest and penalties - Held that: - We do not find that the Tribunal understood the Commissioner's order as being passed solely on the Chartered Engineer's certificate. According to the Tribunal, this was one of the important grounds which weighed with the Commissioner in dropping the proceedings. The perusal of the order of the Commissioner would establish that the Tribunal's observations are correct - The Commissioner did refer to other evidence on record, nevertheless, his findings were based heavily on the Chartered Engineer's certificate indicating the production capacity of the unit and the fact that the department had alleged total clearance worth nearly three times the maximum capacity. The Tribunal granted opportunity to the department to verify and if found inaccurate, controvert the Chartered Engineer's certificate. The onus is thus on the department to produce such material if so desired - appeal dismissed - decided against appellant.
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