Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 220 - CESTAT, AHMEDABADDemand – Clandestine removal - The dispute relates to the clearance of scrap for which the appellant has made a declaration before the income tax authorities. The appellant’s plea is that such scrap is out of the trading of scrap, whereas Revenue is of the view that the same stand generated during the course of manufacture and as such was liable to be cleared on payment of duty. Held that – No evidence of clandestine removal. Scrap if generated, must lead to manufacture of goods which might have been cleared without duty payment. No allegation much less evidence regarding same. SCN contradictory. No infirmity in the impugned order setting aside demand.
|