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1995 (5) TMI 26 - SC - Central ExciseWhether the effective rate of excise duty that the assessees were obliged to pay, according to the Excise Authorities, was ₹ 650/- per M.T.? Held that:- Failure to lay the requisite evidence cannot be made up by reference to authoritative publications unless the Excise Authorities inform the assessee that they propose to rely upon the same before the adjudicating authority. As upon such material as has been referred to by learned counsel for the Excise Authorities we find it `not proved' that hot rolled strips undergo a process of manufacture before they become cold rolled strips. We are, therefore, unable to accept the contention of the Excise Authorities that the assessees' cold rolled strips are liable to excise duty at the rate of ₹ 650/- per metric tonne.
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