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2017 (12) TMI 321 - AT - Central ExciseScope of SCN - it was submitted before the Original Authority that the goods covered by the invoices stated in the show cause notice were purchased from outside and exported as such and therefore, such goods did not require following any procedure of Central Excise - Held that: - the said SCN did not establish that the goods covered by the invoice numbers stated therein were manufactured by the appellant - Also, Revenue did not discharge its burden to prove that the goods exported through the invoices stated in the said show cause notice were manufactured by the appellant - appeal allowed - decided in favor of appellant.
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