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2012 (9) TMI 863 - AT - Central ExciseDuty demand - Goods searched and seized - Confiscation of Pan Bahar Pan Masala and Bahar Gutaka - - No claimant of seized goods - Held that:- entire case of Revenue is based upon the fact that Shri Jai Gopal, the buyer of the goods could not produce the invoices showing legal purchase of the same. Apart from above, there is no other evidence indicating clandestine clearance from the factory itself. In fact Shri Ashok Jain, Director of the manufacturing unit had very clearly deposed in his statement recorded during the investigation that all the goods stands cleared from their factory on payment of central excise duty and under the cover of proper invoices. He has also produced his record showing licit clearance of the goods. It is well settled that the allegation of clandestine removal are required to be upheld on the basis of positive and tangible evidences and not on the basis of doubts - Decided against Revenue.
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