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2016 (11) TMI 156 - CESTAT HYDERABADClandestine removal - Evasion of duty - Search - Demand of duty - Held that: - the edifice of the entire case booked by the department rests on the statements obtained from various persons and private records / private diaries recovered from the alleged agent [broker of assessee and PTC Sri. D. Ravinder] - Adjudicating authority himself has taken note of the cross examination of the investigating officer who admitted that except for four parties, no statement from other 102 parties were recorded - In cases alleging clandestine manufacture and clearance, the department is required to prove its case with tangible and cogent evidence. Merely basing all the allegations on statements, that too of miniscule number of buyers /consumers (4 out of 102), is certainly not corroborative evidence - Appeal dismissed.
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