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2017 (5) TMI 608 - AT - Central ExciseClandestine removal - 187MT of TMT bars - entire demand was raised on the basis of records recovered from one steel broker Sri Umesh Modi and his statement recorded under Section 14 - retraction not accepted on the ground that the same was sent by ordinary post which cannot be considered as retraction properly filed therefore the same cannot be accepted - cross examination denied on the ground that there are various evidences available against the appellant therefore cross examination is of no use - Held that: - The charge of clandestine removal should be established beyond any doubt on the basis of tangible evidences which adjudicating authority failed to prove - there is no inquiry or investigation carried out in the factory premises of the appellant and no incriminating documents were recovered from the premises of the appellant company. In such a situation whatsoever evidences relied upon by the adjudicating authority for confirmation of demand is not sufficient to hold charge of clandestine removal - department could not establish the case of the clandestine removal against the appellant company - appeal allowed - decided in favor of appellant.
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