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2018 (10) TMI 316 - AT - Central ExciseClandestine removal - demand based on electricity consumption - Whether the demand based on estimated production per unit of electricity consumption is tenable? - Held that:- The finding of the learned Commissioner is contrary to the findings in Appellants’ own case SATGURU CEMENT PVT. LTD., MR. JAGDISH AGARWAL AND OTHERS VERSUS CCE, INDORE AND OTHERS [2015 (7) TMI 460 - CESTAT NEW DELHI], where it was held that Merely on the basis of power consumption norm and that too when there are serious doubts about its correctness, duty demand cannot be confirmed against an assessee, when there is no other corroborative evidence of unaccounted purchase of raw-material and clearance of unaccounted production. Appeal allowed - decided in favor of appellant.
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