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2017 (3) TMI 997 - AT - Central ExciseClandestine removal - demand on the ground that the production of Sponge Iron was 1600 MTs per month. It was alleged that the Appellant company during this period has shown production of 1892.620 MT. only and thus, there is short recording of production of 4507.380 MT of Sponge Iron - Held that: - the duty demand of ₹ 79,44,528/- has been confirmed merely on basis of statement of contractor with no iota of corroborative evidence. Except his statement of having done production, no other records or any corroborative evidence has been brought on record to prove clandestine removal of goods. Even the contractor could not produce his own records. No evidence in the form of procurement of excess raw material, production record, statement of any employee or owner, clearance of goods or receipt of any consideration towards such suppressed production has been relied upon - on the basis of contractors statement and especially in case, when even his own record is not produced, the demand cannot be sustained. Demand set aside - appeal allowed - decided in favor of appellant.
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