NDLI: M/s. Maan Aluminium Ltd. Vs. Commissioner of Central Excise, Indore

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Chapter 76 - Show-cause notice alleging the appel/ant-assessee for clandestinely removing some of the quantities of the finished goods manufactured by it - Demand of differential duty by adjudicating authority- The order of the authority confirmed by the Tribunal and the High Court Central Excise Act 1944 - Schedule
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 - Schedule, Chapter 76 -Show-cause notice alleging the appellant-assessee forclandestinely removing some of the quantities of the finishedgoods manufactured by it - Demand of differential duty byadjudicating authority- The order of the authority confirmedby the Tribunal and the High Court - On appeal, held: Theorder was passed by courts below on the basis of admissions of two employees of the assessee-company without advertingto the specific plea of the assessee explaining that there wasno clandestine removal of the goods from the premises -The statements of the employees cannot be read asadmissions - Thus entire basis of impugned order gets knocked off - Demand order is quashed.
Judge	Hon'ble Mr. Justice Arjan Kumar Sikri
Neutral Citation	2015 INSC 393
Petitioner	M/s. Maan Aluminium Ltd.
Respondent	Commissioner Of Central Excise, Indore
SCR	[2015] 10 S.C.R. 27
Judgement Date	2015-05-08
Case Number	2830

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M/s. Maan Aluminium Ltd. Vs. Commissioner of Central Excise, Indore