Shilphy Steels Pvt Ltd vs Raipur on 28 February, 2019
2005 (186) ELT 197 (Trib.)
-Shiva Steel Rolling Mills Vs. CCE
2005 (186) ELT 326 (Trib.)
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M/S. Shivam Steel Rolling Mills vs Commissioner Of Central Excise & ... on 18 September, 2017
Balajee Steel Industries vs Raipur on 10 June, 2020
In the case of Shiva Steel
Rolling Mills vs CCE Kolkata 2005 (186) ELT 326 (Tri. Kol) it
was held that Stock verification done only on the basis of eye
9
Excise Appeal No. 51925 of 2017 [SM] &
Excise Appeal No. 51927 of 2017 [SM]
estimation and not to be the basis for quantifying demand for
deciding charge of clandestine removal.
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