2015 (11) TMI 1650

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..... of semi-finished gelatine by the assessee from its factory - since semi-finished gelatine are not saleable in the market, the charges against the assessee cannot be sustained that the same were removed from the factory in clandestine manner, without payment of central excise duty - also, the submissions of the assessee that there is no shortage of semi-finished gelatine have not been dealt with b .....

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..... ₹ 2,00,000/-. 2. Feeling aggrieved with the impugned order dated 17.01.2006, both the Revenue as well as the assessee have filed appeal before the Tribunal. The appeal of Revenue was disposed of by the Tribunal vide final order No. A/1381/EX (Br.) dated 18.12.2012, restoring the duty demand confirmed on 4000 Kgs. of gelatine in the adjudication order and also restore the adjudication order .....

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..... f evidence brought by Revenue to prove clandestine removal of semi-finished gelatine by the assessee from its factory. Further, since semi-finished gelatine are not saleable in the market, the charges against the assessee cannot be sustained that the same were removed from the factory in clandestine manner, without payment of central excise duty. I also find that the submissions of the assessee th .....

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