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2016 (12) TMI 1056 - CESTAT NEW DELHIClandestine removal - Wastage arising at the second stage in the manufacture of craft paper - whether appellants cleared finished excisable goods under the guise of loss shown in such waste? - Held that: - the appellants produced certificate by Chartered Engineer and the Central Paper and Pulp Research Institute regarding the process of manufacture, there is no justification to the conclusion that the appellants cleared kraft paper in the guise of trimming waste without payment of duty - A charge of clandestine removal based solely on technical issue of waste arising at stage two cannot be made without any technical examination or corroboration. The original order did not give any reason to support the allegation of clandestine removal - appeal allowed - decided in favor of appellant-assessee.
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