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2019 (5) TMI 1342 - AT - Central ExciseRefund of duty paid - no manufacturing activity taking place - fake supplier - demand based on the grounds that the farmers are non existence ensuring non supply of raw material by commission agents to J&K based units and absence of evidence of power by the appellants - HELD THAT:- As the allegations made in the show cause notice are vague and on assumption and presumption, without any cogent evidence. On the contrary, the appellant has produced enough evidence to show that the appellant has manufactured goods and paid the duty by availing the benefit of Notification No. 56/2002-CE dated 14.11.2002. No proceedings are sustainable against the appellants - Appeal allowed - decided in favor of appellant.
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