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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Demand and Penalty - Clandestine removal of M.S. Ingots - ...


Duty Demand Based on Arbitrary Power Norm Overturned; Emphasizes Need for Accurate Unit-Specific Standards in Excise Cases.

January 11, 2012

Case Laws     Central Excise     AT

Demand and Penalty - Clandestine removal of M.S. Ingots - adopting of power consumption norm of another unit is arbitrary and the confirmation of duty demand on this basis would not be sustainable.... - AT

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