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2018 (3) TMI 760 - AT - Central ExciseClandestine manufacture and removal - Whether the appellants are liable to pay duty according to the electricity power consumed in the manufacture of MS Bars, MS Angles etc? - Held that: - except the statements of the partners/directors, there is no other evidence and for this reason the Commissioner has dropped the proceedings - the finding of the Commissioner is agrred which says that much more evidence is required to establish the clandestine manufacture and removal of the finished goods. The Hon'ble Supreme Court in the case of Commissioner Versus RA. Castings Pvt. Ltd. [2011 (1) TMI 1302 - Supreme Court of India] has held that the demand only on the basis of electricity consumption cannot be confirmed in absence of any other corroborative evidence. Appeal dismissed - decided against Revenue.
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