Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 108 - CESTAT NEW DELHIBailing slips recovered from third party – Sufficient proof for clandestine removal or not – Held that:- Apart from the bailing slips, there is no evidence on record, corroborating the allegation of the Revenue- the assessee admitted having written 56 bailing slips but clarified that the same were in relation to the goods traded by him in his personal capacity - there is nothing on the said bailing slips connecting them to the appellant - There is also virtually no other evidence to reflect upon the clandestine manufacture and clearance by the appellant - allegation of clandestine removal is required to be arrived at on the basis of sufficient and positive evidence and the onus to produce such allegation is on the Revenue - The allegations cannot be sustained on the basis of documents recovered from a third person, without any corroboration in material particular’s from independent source - There was no justification for confirmation of demand against the appellant based upon such documents produced by a third person and having no nexus or link with the appellant – order set aside – Decided in favour of Assessee.
|