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2017 (10) TMI 743 - AT - Central ExciseClandestine removal - Trade Rubber - duty demanded mainly based on consumption of Sulphur and holding that 435.050 MT of tread rubber was produced during the period from August 1980 to August, 1985 - the appellant is having grievance that why the Department has taken the quantity of tread rubber produced by them based on only one input i.e. Sulphur, whereas the Department had the figures of other inputs with them - Held that: - when the Department does not have other documents seized by them, fair assessment of tread rubber manufactured/produced by the appellant could be in terms of average production taking consideration of the figures in case of all these four inputs mentioned above. After adding the production of these four inputs, viz. rubber, carbon black, electricity and Sulphur, the total comes to 8,22,115.8 Kgs. i.e. 822.12 MTs; if this total production is divided by four, the average production comes to 205.27 MTs. (822.12/4). Consequently, taking this as fair prudent assessment of production, we confirm the demand of Central Excise duty in case of production of 205.27 Mts of tread rubber - The duty in this regard is required to be computed by the original adjudicating authority to whom we are remanding this matter; but only for this limited purpose of quantification of duty. Penalty - Held that: - penalty reduced from ₹ 5 lakhs to ₹ 50,000/-. Appeal allowed in part and part matter on remand.
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