2003 (9) TMI 106 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh reversed findings of excise duty and penalty for clandestine production of M.S. Steel Ingots. The Tribunal held that octroi receipts and driver's note-book were not enough to establish the charge of clandestine removal. The Court directed the Tribunal to refer the question of law regarding the sufficiency of octroi receipts in establishing clandestine removal for opinion.