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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

SSI Exemption - clandestine removal - Admittedly, the total ...

Case Laws     Central Excise

November 19, 2020

SSI Exemption - clandestine removal - Admittedly, the total electricity bill for the two months in dispute is about ₹ 20,100/- or ₹ 10,000/- per month approximately. With such meager consumption of power and taking in view the installed capacity, as well as the idle time due to power failure or break down of machine from time to time, the estimated production and confirming of duty by Revenue is found to be erroneous and high pitched. - AT

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