2023 (9) TMI 1062 - SCH - Central Excise

Clandestine removal - precipitated calcium carbonate. It was held by CESTAT that The raw material i.e. lime stone 40000 MT, pet coke 1000 MT and charcoal 1000 MT were also seized. The said quantity has been arbitrarily taken by eye estimation and no verification report/chart prepared and it is not possible to verify the said huge quantity of raw material in a single day, the allegation of non-accountal of goods in the statutory record is not sustainable. HELD THAT - After carefully perusing the material placed on record, it is not required to interfere with the impugned order passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh. Appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeals after considering the arguments and material on record from the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh. The delay was condoned, and the pending application was disposed of.