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2017 (1) TMI 790 - AT - Central ExciseClandestine Removal - suppression of facts - validity of SCN - is the achieving of production more than double of the installed capacity possible? Held that: - on perusal of SCN, it was found that against installed capacity of 600 MT per annum or 1400 MT for 28 months, achieving production of 2015.788 MT is an impossibility. Thus, I am satisfied that the Show Cause Notice is based on imaginary and illusive data and/or based on misreading of the documents of the appellant and have got no legs to stand. Accordingly, I hold the Show Cause Notice is untenable and impugned order set aside - the appeal is allowed in part and remanded Adjudicating Authority for the limited purpose of recalculation of duty, during that time, or period in dispute, on clearances, as per returns - appeal allowed by way of remand.
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