Case Law Details
Case Name : Shree Hari Sponge Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
Appeal Number : Excise Appeal No. 76329 of 2014
Date of Judgement/Order : 31/08/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Shree Hari Sponge Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
Duty demand cannot be raised on the presumption of higher production for reasons of high electricity and raw material consumption
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Such Judgement would encourage Tax Evaders. Burden proof can never be absolutely placed on one side. It is not understood as to why the assessee shall not be made responsible to explain the excess consumption of raw material (Iron Ore) and energy, the two main components of any manufacturing process.