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2019 (9) TMI 745 - AT - Central ExciseClandestine removal - Recovery of duty short paid - manufacture and clearance of MTs ingots - HELD THAT:- It is not in dispute that the quantity of ingots manufactured and cleared without payment of duty has been determined solely on the basis of technical report/opinion of Dr.N.K.Batra - The said issue need not detain us any longer as the issue of demand of duty based on electric consumption, taking note of Dr.N.K. Batra’s report, is no more res integra being considered and settled by Hon’ble Jharkhand High Court in the case of Balashri Metals Pvt. Ltd [2016 (10) TMI 872 - JHARKHAND HIGH COURT] and later followed in Om Shanti Steel & Castings Pvt. Ltd. [2016 (12) TMI 93 - JHARKHAND HIGH COURT]. In the said judgment it is observed that merely on the basis of Dr.N.K. Batra’s report, demand of duty alleging clandestine manufacture and clearance cannot be sustained, as it is calculated taking only on the basis of consumption of electricity without examination of further corroborative evidences like procurement of raw material, movement of finished goods, etc. Appeal allowed - decided in favor of appellant.
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