Demand of central excise duty along with interest and penalty - ...

Tribunal Grants Relief in Central Excise Duty Case Due to Discrepancies in Reports, No Evidence of Goods Removal Found.

February 11, 2022

Case Laws     Central Excise     HC

Demand of central excise duty along with interest and penalty - The Tribunal noted that the Central Excise Duty has been demanded by the appellant on the sole ground of difference between the quantity of the granulated slag shown in the Annual Operational Statistical Report and the quantity shown in the monthly ER-1 return filed for the period July 2004 to March, 2008. Apart from that there is no evidence of removal of goods from the factory. Thus the Tribunal noted that the show cause notice came to be issued solely based upon the difference in the two statements - The respondent explained the difference - The Tribunal rightly granted relief to the respondent considering the factual position - HC

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