Supreme Court · 2015 INSC 393 · Decided 8 May 2015
M/S. Maan Aluminium LTD. v. Commissioner of Central Excise, Indore
- Court
- Supreme Court of India
- Citation
- 2015 INSC 393 · [2015] 10 S.C.R. 27
- Case number
- CIVIL APPEAL No. 2830/2005
- Decided
- 8 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(1)
Headnote
A B Central Excise Act, 1944 - Schedule, Chapter 76 - Show-cause notice alleging the appel/ant-assessee for c 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 Court - On appeal, held: The order was passed by courts below on the basis of admissions D of two employees of the assessee-company without adverting to the specific plea of the assessee explaining that there was no clandestine removal of the goods from the premises - The statements of the
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