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2016 (7) TMI 1320 - AT - Central ExciseClandestine removal - whether excise duty can be demanded on the basis of income surrendered before the Income Tax Authorities without adducing any independent evidence with regard to purchase of raw material, manufacture of finished goods and sale thereof or not?? - Held that: - reliance placed in the case of Arisudana Industries Ltd. Versus Commissioner of C. Ex., Ludhiana [2016 (2) TMI 986 - CESTAT CHANDIGARH], where it was held that duty is payable on manufacture of goods and no evidence has been produced by the Revenue to that extent, therefore, without manufacturing the excisable goods and clearance the duty cannot be demanded from the appellants - appeal allowed - decided in favor of appellant.
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