https://www.taxtmi.com/caselaws?id=405956 The High Court set aside the impugned order proposing excise duty based on norms, directing the assessing officer to calculate duty on actual production/removal of Granulated Activated Carbon. The Court emphasized that excise duty should not be levied on assumptions and referenced previous decisions supporting this principle. As there were no allegations of clandestine removal, the petitioner's challenge was successful, resulting in a reduction of the proposed duty amount and the additional penalty. The writ petition was allowed without costs, and the connected miscellaneous petition was closed. en-us Fri, 19 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405956 The High Court set aside the impugned order proposing excise duty based on norms, directing the assessing officer to calculate duty on actual production/removal of Granulated Activated Carbon. The Court emphasized that excise duty should not be levied on assumptions and referenced previous decisions supporting this principle. As there were no allegations of clandestine removal, the petitioner's challenge was successful, resulting in a reduction of the proposed duty amount and the additional penalty. The writ petition was allowed without costs, and the connected miscellaneous petition was closed. Case-Laws Central Excise Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405956