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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Clandestine manufacture and removal - on the basis of ...


Court Rules Energy Use Not Definitive for Estimating Goods Production; Overturns Demand Based on Gas Usage.

March 9, 2017

Case Laws     Central Excise     AT

Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be arrived at and such conclusion of manufacture shall be treated as presumptive - the confirmation of demand on the basis of consumption of Gas does not survive. - AT

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