![]() The ld.Counsel for the appellant, submits that the demand is barred by limitation as there was no suppression of facts with intent to evade payment of duty. The proposal of show-cause notice was confirmed.Ģ.2 Against the said order, the appellant is before us.ģ. Accordingly, duty was demanded.Ģ.1 The matter was adjudicated. Therefore, on the basis of excess electricity consumption, it was alleged that the appellant has clandestinely manufactured the goods and cleared thereof. ![]() Whereas as per the consumption of electricity, it is used for production of MS ingots approximately 1325 to 1525 Units per MT. Calculated the production on the basis of consumption of electricity and inferred that the differential quantity of finished goods was manufactured and cleared without payment of duty and hence raised the demand of Rs.3,86,47,247/- by issuance of show-cause notice on the basis that 1000 Units were required for production of 1 MT of steel ingots.
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