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2017 (3) TMI 63 - CESTAT CHANDIGARHClandestine Removal - Held that: - the investigation was conducted in the case of the appellants as well as in the case of M/s Davinder Sandhu Impex Ltd. [2016 (1) TMI 104 - CESTAT NEW DELHI] and the case was booked only on the basis of statement of Sh. Baldev Singh. As on identical investigation and on basis of identical evidence, this Tribunal has already held that on the basis of statement of Sh. Baldev Singh, Managing Director of the appellant and in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment for purchase of additional packing material, payment received for clandestine removal of goods, how the goods were transported has been brought on record by the Adjudicating Authority or the inspecting team, the charge of clandestine removal is not sustainable - in the absence of corroborative evidence to the statement of Sh. Baldev Singh, the charge of clandestine removal is not sustainable against the appellants - appeal allowed - decided in favor of appellants.
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