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2018 (6) TMI 1071 - AT - Central Excise100% EOU - Validity of SCN - misuse of the facility of duty-free procurement of fuel and lubricants under N/N. 53/97-Cus dated 3rd June 1997 and N/N. 1/95-CE dated 4th January 1995 for imported goods and indigenously sourced goods - Held that:- A case was attempted to be made out that respondent had manipulated the records to supress efficiency of production of power and thus divert the surplus power by claiming to have used fuel procured from outside. The power transmitted out of the plant was closely monitored by electricity transmission agency to ensure discharge of wheeling charges. The notices have failed to establish that any norms existed for comparison with actual deployment of inputs for generation of power - appeal dismissed - decided against Revenue.
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