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2018 (8) TMI 1212 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - Revenue entertained a view that the respondents have suppressed their production for the Financial Year 2009-10 and 2010-11 - demand based on input output ratio - Held that:- Revenue in their memo of appeal have again reiterated their stand that input output ratio, which were primarily based upon the statement of the assessee’s employee should be adopted for arriving at the quantum of manufacture of final product. The charges of clandestine removal are required to be proved not on the basis of input output ratio, which fluctuates depending upon number of factors like grade and purity of sponge iron, grade and purity of scrap, the metallurgical process adopted for production, the power supply conditions etc. For upholding the charge of clandestine removal, the onus to prove the same lies heavily on the Revenue and is required to be discharged by production of positive, tangible and cogent evidences - The same are admittedly absent in the present case and the entire case of the Revenue is on the basis of input output ratio, which cannot be appreciated. Appeal dismissed - decided against Revenue.
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