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2017 (11) TMI 275 - AT - Central ExciseExemption under N/N. 8/96-CE dated 23/07/1996 as amended by N/N. 28/96-CE dated 11/09/1996 - case of the department is that the respondents have used less than 75% of the weight of the pulp made from non-conventional raw materials - Held that: - the department conclusively failed to provide the documents seized from the respondents. In such case, the respondent cannot make an effective defence or justify whether non-conventional raw materials was less than 75% or more than 75%. If the relied upon documents could not be produced by the department, no proceedings can be made against the respondents, irrespective of fact whether the appellant has manipulated the records or otherwise - the Ld. Commissioner has dropped the demand on the ground of time bar by giving a very reasoned finding that all the records were being maintained by the respondents and the department was not prevented to verify such records from time to time, particularly when the respondent was claiming the exemption notification. Therefore, the dropping of demand on time bar also found to be correct and legal - appeal dismissed - decided against Revenue.
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