Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 689 - CESTAT ALLAHABADClandestine manufacture - molasses more than recorded balances - it was presumed that unaccounted and proportionate sugar was manufactured and cleared without payment of duty - validity of SCN - Held that: - there are many contradictory statements made in the SCN - The SCN has failed to substantiate the procurement of raw material for presumed quantity of sugar having manufactured which was not accounted for nor the Investigating Officers took stock of the balance quantity of sugar available in the factory nor they verified the production record in respect of sugar - the SCN is presumptive - appeal allowed - decided in favor of appellant.
|