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2013 (12) TMI 110 - CESTAT NEW DELHIClandestine removal of goods – No evidence raised - Held that:- Following M/s Arch Phatmalabs Ltd., Vs CCE [2004 (12) TMI 188 - CESTAT, BANGALORE] - demand is not sustainable in the absence of evidence regarding receipt of inputs or manufacture of goods and removal - The Revenue has not advanced any evidence on record to show that clearances were effected in each invoices which are infact replica of original invoices being despatch invoice and proforma invoice - there is no other evidence reflecting upon the clearance of the final product or in respect of raw material and its utilization in the clandestine manufacturer of final product - Commissioner (Appeals) has rightly set aside the confirmation of demand made of clandestine removal which in turn are based upon the despatch invoices and proforma invoices which are nothing but replica of the original invoice – Decided against Revenue.
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