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2009 (2) TMI 155 - AT - Central ExciseSSI Exemption – clandestine removal - evasion could not be found solely on the basis of this lone confessional statement.- this plea cannot be ignored in the context of the submissions by the terry towel manufacturers that they exported their entire production - GPS could have legally cleared the impugned cheese yarn without payment of duty and there was no need to send cheese yarn in the guise of hank yarn. - The statutory provisions regulating export of excisable goods do not require the inputs to suffer duty burden - It has been laid down that comprehensive and reliable evidence is a must to find clandestine clearances and evasion, in the instant case the revenue has not been able to substantiate its case with concrete evidence – demand set aside
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