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2019 (10) TMI 1098 - AT - Central ExciseDemand of duty refunded in cash - area based exemption under N/N. 56/2002-CE dated 14.11.2002 - adjudicating authority has confirmed demand 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 appellant - HELD THAT:- Identical issue decided in the case of M/S NANDA MINT & PINE CHEMICALS LTD. VERSUS CC, CHANDIGARH-II [2018 (10) TMI 877 - CESTAT CHANDIGARH] where it was held that As there is no corroborative evidence to show that the appellant were not manufacturing the goods, therefore, the allegation alleged in the show cause notice is not sustainable. As the issue has already been settled that Revenue has failed to establish that there was no manufacturing activity and we also take a note of the fact that Jammu Commissionerate has frequently visited the factory premises and found manufacturing the goods going in their own, in that circumstances, the allegation made in the impugned order are not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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