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2019 (5) TMI 325 - AT - Central ExciseClandestine removal - mismatch between production figure of LPG shown in ER1 returns and financial report for the financial year 2004-05 - HELD THAT:- Admittedly appellant is a Public Sector Company engaged in the manufacture of LPG and it claims that the difference of production shown in two different statements was due to non-taking of captive use of LPG into account as well as segregating reprocessing of certain quantity of LPG which were not up to the standard maintained for such production. Respondent-department was appraised of those facts but it had not taken the same into consideration. Show-cause notice does not reveal offering of any such explanation by the appellant but as reveals from Order-in-Original given at para 20, production figures given in ER1 return was taken whereas in the removal column, three type of figures are shown including removal of reprocessed quantity and there is a reference in the same paragraph that quantity reprocessed is accounted separately in ER1 return - law requires that clandestine removal is to be proved beyond all reasonable doubts. Appeal allowed - decided in favor of appellant.
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