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2016 (9) TMI 1492 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - main basis of allegation is that there has been higher consumption of electricity and ingot moulds, and as such, the respondent did not account all the production of excisable goods - Held that:- Revenue contended that life cycle of mould was not correctly considered by the original authority. In the project report, the life of mould is shown as 240 heats. We find the allegation of excess production cannot be made on the basis of project report or presumed life span of moulds without any corroborative evidence. Electricity consumption - Held that:- In the absence of categoric evidence regarding excess serviceable life of ingot moulds, the demand cannot be sustainable merely on the basis of higher consumption of electricity. There is no justification to interfere with the findings of the original authority - appeal dismissed - decided against Revenue.
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