Case Law Details
Case Name : Shree Hari Sponge Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
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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
We find that the entire basis of the instant demand is the reports of external agencies. No efforts have at all been made to find out whether at all there was any unaccounted production and clearance of goods. The Tribunal in the case of A. Castings (P) Ltd. (supra) has dealt with an identical issue wherein it has been held that duty demand cannot be raised on the ...
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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.