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2009 (7) TMI 1126 - CESTAT AHMEDABADClandestine removal - stock found in excess - Held that: - mere non-accountal of goods in RG-1 register would not invite confiscation of the same or imposition of any penalty unless there is an evidence to show that the goods were meant for clandestine removal - apart from the initial statement of authorized signatory, there is no other independent evidence on record. This statement, when viewed in the light of the subsequently produced documentary evidence, loses its evidentiary value, as it is well settled that the documents speak louder. In view of the above, by extending the benefit of doubts to the appellant, the impugned order set aside - appeal allowed - decided in favor of appellant.
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