Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 493 - CESTAT NEW DELHIClandestine removal - MS Ingots - demand of duty, interest and penalty - the case of the Revenue is based on the note book recovered from the possession of Shri Sarat Kumar Das (Supervisor of Shri Purna Ramdas Labour Contractor) and the various statements. Held that: - No such evidences to the above effect has been brought by the Revenue on record therefore, the demand is not sustainable against the appellant alleging clandestine removal. Moreover, we also take note of the fact that pilot experiments were conducted to ascertain the electricity consumption for manufacturing of One MT of MS ingot twice and same were found in order therefore, Revenue has failed to establish how the goods were manufactured in the factory of the appellants - As there is no positive evidence has been produced by the Revenue to allege clandestine removal goods, therefore the impugned order is not sustainable. Appeal allowed - decided in favor of appellant.
|