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2012 (4) TMI 537 - AT - Central ExciseDuty demand - Clandestine removal of goods - Assessee produced the invoices as also other statutory documents showing that the clearances were effected through the documentary invoices maintained by them - Accepting such evidences, the original adjudicating authority dropped the demand - Held that:- I find no substantial reason for doubting the correctness of the invoices inasmuch as it is not the Revenue’s case that there was any cutting or overwriting in the invoices. No further investigations were made by the Revenue at the buyers’ end. As such the charges of clandestine removal cannot be upheld on the basis of doubts expressed by the Revenue and required much stronger evidence to establish the same. As such I find no reasons to set aside the orders of both the authorities below which has examined evidences and has held in favour of the respondents - Decided against Revenue.
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