Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (3) TMI 273 - AT - Central ExciseExtract: ....... in Alfa Ceramics Industries v. CCE, Indore - 2002 (145) E.L.T. 454. Demand cannot be confirmed on the basis of presumption. 3. In the light of the above, we hold that the duty demands and penalties are not sustainable, set aside the impugned order and allow the appeals. Operative part of the order already pronounced in the open Court on 14-3-2005.
|