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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Suppression/mis-declaration - under valuation of the scraps - ...


Demand for Undervaluation of Scrap Materials Set Aside Due to Lack of Evidence of Price Manipulation.

July 13, 2016

Case Laws     Central Excise     AT

Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - In the instant case there is no evidence that the appellants have recovered any price higher than the declared in the invoice - demand set aside - AT

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