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2017 (11) TMI 1318 - AT - Central ExciseClandestine removal - Job-work - demand on the ground that appellant, who is a job worker cleared goods without payment of duty under N/N. 214/86 to traders - Held that: - On bare perusal of letter, we do not find any such admission made in the letter - In fact, appellant has furnished the sales tax assessment of one such party viz., M/s. Intech Enterprises, who is described in the document as both manufacturer and trader - The allegation raised in the show-cause notice should be supported by documents to show that the alleged parties are merely traders. The department has denied the benefit of notification and demanded duty without any factual basis - demand set aside - appeal allowed - decided in favor of appellant.
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