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2018 (8) TMI 778 - AT - Central ExciseClandestine manufacture and removal - Ingots - demand based upon the electricity consumed by the respondent - Held that:- Apart from making general comments that the Adjudicating Authority has not applied its mind to the facts of the case inasmuch as there was enough evidence on record to confirm the demand against the assessee - Revenue did not contend that the declaration of law in the case of R.A. Castings is not applicable to the facts of the present case. The demand was primarily based upon electricity consumption, which issue stands decided right upto the Supreme Court in the case of R.A. Castings [2011 (1) TMI 1302 - SUPREME COURT OF INDIA], where it was held that excess production of steel ingots, as proof of clandestine removal, could not be estimated based only on higher electricity consumption. Appeal dismissed - decided against Revenue.
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