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2018 (1) TMI 368 - AT - Central ExciseDemand of duty along with interest - It has been alleged that the appellant had cleared the goods of different varieties as recorded in DSA under the head For Other Purposes without payment of duty and without issuing Invoices - Held that: - the appellant have not produced any evidence in support of their contention. The Commissioner (Appeals) observed that the appellant did not maintain or produce any Test Report towards goods being unfit for consumption before destruction. In any event, the appellant had not produced any evidence in their support of their contention and they have not followed the procedure of law - demand of duty along with interest is justified - appeal dismissed - decided against appellant.
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