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2010 (7) TMI 170 - HC - Central ExciseClandestine removal - According to the appellant, Anti Static Oil used in the manufacture of polyester texturised yarn increases the weight of the finished product vis-a-vis raw materials used, whereas actual clearances made by the respondents was equal to the weight of the raw materials consumed, leading to the conclusion that the differential quantity equivalent to the weight of the Anti Static Oil has been cleared without payment of Central Excise Duty. Accordingly, the adjudicating authority vide order dated 15.06.2005 confirmed the duty demand with interest against the respondent unit and levied penalty on all the respondents. Against the said order, the respondents preferred appeals before the Tribunal which came to be allowed vide the impugned order. Held that- facts and evidences taken into consideration by Tribunal to hold no evidence to prove clandestine removal. Impugned order sustainable.
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