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2017 (11) TMI 1566 - AT - Central ExciseDuty liability - clearance of rejected / unusable cut components arising during the course of manufacture of the said leather uppers - Revenue entertained a view that the appellants did not discharge duty when they cleared such rejected shoe uppers - Held that: - all the invoices issued during the relevant period were for clearance of cut scrap of leather. However, it is a fact that some purchase orders / quotations did indicate ‘rejected uppers’ for intended purchase. Other than these, there is no evidence to show that the appellant did clear shoe uppers in the guise of scrap - There is no allegation in the proceedings before the lower authorities that the invoices which covered the clearance of the impugned goods are manipulated and intentionally mis-stated - demand set aside - appeal allowed - decided in favor of appellant.
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