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2019 (1) TMI 907 - AT - Central ExciseClandestine removal - 448.025 M.T. of steel ingots - suppression of production of iron and steel ingots which was calculated on the basis of average electricity consumption in the process of manufacture - Held that:- The confirmed demand in this case is fully based upon the entries which were found made in the record of M/s Mono Steels, who is a commission agent for the sale and purchase of the iron ingots - Since, no findings have been given in the order-in-original about clandestine manufacture, clearance and further sale of same in this case and the entire demand is solely based on the record of a third party and statement of certain persons who have not been cross-examined. The demand on the appellant and the penalty on the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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