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2017 (3) TMI 1446 - CESTAT ALLAHABADClandestine manufacturing and removal - manufacturer of Pan Masala & Gutkaha - the appellant was operating their factory for about 12 hours instead of the stated 10 hours in the declaration and accordingly could have estimated the production or excess production during the additional 110 minutes - demand - Held that: - the whole demand have been raised by way of wild guesswork. The SCN does not disclose finding of any excess stock, than declared stock in the statutory records. The whole demand has been raised on the basis of estimated extra minutes of production per day, which is beyond the scope of the scheme of Act and the Rules - demand set aside - appeal allowed - decided in favor of assessee.
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