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2010 (7) TMI 516 - AT - Central ExciseClandestine removal - Demand of excise and custom duty - Demand of central excise duty on the clandestinely removed final product as also the customs duty on the raw materials used in the manufacture of such goods - The partner as also authorized signatory had accepted illicit removal of the final product is factually incorrect - The demand stands confirmed only on the basis of shortages detected at the time of visit - There is no evidence to corroborate the allegation of clandestine removal - The same are required to be corroborated by independent and positive evidence . Held that: in the absence of such evidence in the present appeal, find no reasons to uphold the impugned order - Accordingly appeal are allowed.
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