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2009 (4) TMI 627 - CESTAT, CHENNAIDemand - Clandestine removal - Evidence - Penalty on Director - Personal penalty - Held that: - The entire case of the Revenue is totally based on some slips/chits recovered from the factory premises of the appellants. No responsible person belonging to the assesses’ establishment was questioned in connection with the recovery of the chits. The liaison officer and the security assistant whose statements were obtained were not concerned with the production of yarn in the factory or its clearance therefrom. Therefore, their statements to the effect that the slips recovered indicated details of the clearance of yarn cannot be relied upon - the Revenue has not established the case of clandestine removal of cotton yarn without payment of duty by the respondents. Clandestine clearance cannot be found on assumption and presumption; it has to be based on concrete evidence. Appeal dismissed - decided against Revenue.
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