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2017 (11) TMI 138 - AT - Central ExciseClandestine removal - It is alleged that the consumption of the input material is abnormally low - Held that: - the charge against the respondent is that the clandestine removal of the goods on the basis of abnormal loss of the inputs used in the manufacture of the final products. It is seen from the records that the Revenue had not conducted any investigation and/or inquiry to ascertain the reason for low consumption of the input materials. The respondent had given explanation that the consumption of the input material is depending upon the various factors. The Adjudicating Authority had not examined the issues in detail - appeal dismissed - decided against Revenue.
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