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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

SSI Exemption - Clandestine manufacture and removal of goods - ...


Court Overturns Demand for Acid Slurry Removal Due to Lack of Evidence and Reliance on Assumptions and Theoretical Calculations.

December 12, 2015

Case Laws     Central Excise     AT

SSI Exemption - Clandestine manufacture and removal of goods - Estimation of production - electricity consumption - Entire demand of clandestine removal of acid slurry has been made based on assumption and theoretical calculations by arriving taking notional quantity of LAB - demand set aside - AT

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