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        Central Excise

        2003 (9) TMI 106 - HC - Central Excise

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        Punjab & Haryana High Court: Reversed excise duty penalty for clandestine M.S. Steel Ingots production The High Court of Punjab & Haryana at Chandigarh reversed the findings of excise duty and penalty for clandestine production of M.S. Steel Ingots. The ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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                                Punjab & Haryana High Court: Reversed excise duty penalty for clandestine M.S. Steel Ingots production

                                The High Court of Punjab & Haryana at Chandigarh reversed the findings of excise duty and penalty for clandestine production of M.S. Steel Ingots. The Court directed the Tribunal to refer the question of law regarding the sufficiency of octroi receipts in establishing clandestine removal for opinion.


                                The High Court of Punjab & Haryana at Chandigarh reversed findings of excise duty and penalty for clandestine production of M.S. Steel Ingots. The Tribunal held that octroi receipts and driver's note-book were not enough to establish the charge of clandestine removal. The Court directed the Tribunal to refer the question of law regarding the sufficiency of octroi receipts in establishing clandestine removal for opinion.
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