Clandestine removal demand based on electricity consumption not ...

Electricity consumption alone can't determine duty liability. Demands based on Director's accepted documents upheld. Risers/runners demand & raw material shortage demand quashed.

Case Laws Central Excise

August 3, 2024

Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability. Demand based on ledger pages recovered from Director's briefcase and accepted by him confirmed. Demand based on documents recovered from Directors' residences and accepted by Director confirmed. Demand for risers and runners based on electricity consumption set aside. Demand for shortage in raw material set aside due to lack of evidence. Demand for inadmissible Cenvat credit on scrap receipt from sister concern set aside as alleged transactions were paper transactions only. Equivalent penalties set aside or confirmed accordingly.

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Clandestine removal demand based on electricity consumption not ...

Electricity consumption alone can't determine duty liability. Demands based on Director's accepted documents upheld. Risers/runners demand & raw material shortage demand quashed.

Case Laws Central Excise

August 3, 2024

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