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Case Law Details

Case Name : Commissioner of Central Excise & ST Vs Shah Alloys Limited (CESTAT Ahmedabad)
Related Assessment Year :
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Commissioner of Central Excise & ST Vs Shah Alloys Limited (CESTAT Ahmedabad)

CESTAT Ahmedabad held that documentary evidence has far greater weightage against oral evidence especially when the oral evidence is contrary to the documentary evidence. Accordingly, duty demand unsustained as statutory records duly reflects receipts and consumption of goods.

Facts- The Respondent Company M/s Shah Alloys Limited is engaged in manufacture of S.S. Billets/Ingots & HR/CR Co

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