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2018 (1) TMI 477 - AT - Central ExciseClandestine removal - variation with the actual sale - excess/shortage of finished goods and excess of raw material was found - Held that: - No evidence has been brought on record to ascertain the fact that how the goods have been produced by way of consumption of electricity, number of work hours, production capacity of the machines and no efforts has been made to ascertain the fact that how the goods were transported and where the goods were sold. Also, there are certain calculation errors while drafting the show cause notice, but no heed has been given by the authorities below to consider the same. In that circumstances, the impugned orders have no merit, hence, the same are set aside. Appeal allowed - decided in favor of appellant.
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