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2017 (8) TMI 102 - AT - Central ExciseClandestine manufacture and removal - copper wire of 5.38 mm thickness - whether the appellants had manufactured and cleared 1751.240 kgs. of finished goods without payment of duty? - Held that: - The Revenue has calculated that from the excess raw material of 3748.240 kgs. after deducting the admitted quantity of 1997.1 kgs. the remaining quantity must have been used in the manufacture of equal quantity of finished goods and cleared without payment of duty. Except the said presumption by the Revenue, no other evidence has been brought on record including the statement of the partner Shri Bharatkumar Kaluram Heda. The partner Shri Heda on the other hand stated that all the raw materials purchased by them had been duly accounted for in the records, no contrary evidence has been placed by the Revenue. The impugned order is modified to this extent of setting aside confirmation of duty of ₹ 1,02,382/- and penalty against the appellant M/s Vinayak Industries, and the appeal is partly allowed to that extent - appeal disposed off.
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