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2014 (12) TMI 1213 - CESTAT NEW DELHI
Clandestine manufacture and removal of their final product - Branded Chewing Tobacco, Supari - Paan Masala Gutkha - reliance on the various statement, without offering the deponents of the said statements for cross examination - Held that:- Revenue has failed to discharge its burden, so as to come to a finding of clandestine removal.
From the notings on the Revenue’s file it is clear that the ADG is referring to various lacunas/loop holes in the investigation proceedings and is himself expressing doubt about the admissibility of the evidences produced by them. This shows the Revenue’s themselves were not sure of the success of their case.
The statements recorded by the Revenue during the course of investigations, without procuring other evidences, so as to substantiate the investigations, cannot be held to be sufficient evidences to uphold the clandestine removal findings and no adverse opinion can be arrived at, on the basis of the same - Demand set aside - Decided in favor of assessee.