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2012 (10) TMI 418 - AT - Central ExciseDemand of duty and penalty - clandestine removal of goods – alleged that M/s. New Era Metals was created artificially to camouflage illicit clearances - M/s. New Era Metals was engaged in trading activities. They have procured aluminum profiles from seven other trading units – Held that:- Trading units have paid sales tax on the transaction involved and the sales tax assessment by the authorities is also finalized - There is no concrete evidence on record to show manufacture of the goods by the appellant in that case and its clearance through a trading firm - in the absence of any evidence of excess consumption of raw material or of electricity to support the allegation of excess production and their removal, the demand cannot be upheld on the basis of clandestine removal - in the absence of any tangible and sufficient evidences the demand is not sustainable. It is well settled law that such documentary evidences are required to be given preference over the oral statements.
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