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2016 (12) TMI 432 - AT - Central ExciseClandestine removal - Demand - Period of limitation - Held that: - under the facts and circumstances in view of the standard practice followed by the appellant of filling slightly excess quantity to avoid any commercial disputes with their buyers, no case of clandestine removal is made out. We also hold that the evidence collected by the learned Commissioner behind the back of the appellant cannot be relied upon and the same have got no evidential value in absence of giving proper opportunity to object or explain the same - Moreover, the said evidence collected from other companies/manufacturers in the same line of business is also not reliable in view of the standard laid down by the BIS as noted herein above, which provides for variation of actual net weight of carbon black - the appellant have not received any additional consideration for the extra quantity packed - Appeal allowed - decided in favor of the assessee.
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