SVM CERA TEA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II - Central Excise - CESTAT AHMEDABAD - Tri - Clandestine removal and undervaluation of Frit waiver of Pre-deposit Held that - The entire demand raised is based upon the consumption of natural gas Prima facie, the demand cannot be sustained as for manufacturing of final product, only gas is not the sole material, but it also require other items like Quartz, Feldspar, Zinc, Borax Powder, Calcium and Dolomite There was no evide................................... Central Excise - Case Laws
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