Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1291 - AT - Central ExciseClandestine manufacture and removal - sponge iron - MS ingot - shortages and excesses in stock of finished goods and input respectively - Held that: - the appellant have produced evidence before the Revenue that the recorded stock of sugar and molasses have been subsequently cleared on payment of appropriate Excise duty. So far the allegation of clandestine manufacture and removal of MS Ingots is concerned, the SCN is vague as it relies on a vague report based on vague Data, based on further presumptions and assumptions. The allegation of clandestine manufacture and removal are vague and have got no legs to stand - appeal allowed - decided in favor of appellant.
|