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2018 (8) TMI 457 - AT - Central ExciseClandestine removal - granulated slag - demand on the ground of difference between the quantity of the granulated slag shown in their Annual Operational Statistical Report and the quantity shown in the monthly ER-I Return, filed by the appellantassessee during the period from July, 2004 to March, 2008 - Held that:- The demand of Excise duty has been calculated on granulated slag based on the differential quantity of 6,91,315 MT of the slag between the quantity appearing in the operational statistical report at 9,33,117 MT and ER I at 2,41,802 MT. Reliance is placed in the case of Centurian Laboratories Vs. CCE [2013 (9) TMI 245 - CESTAT AHMEDABAD] wherein it has been held that demand cannot be confirmed based on private/internal records. Appeal allowed - decided in favor of appellant.
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