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2018 (6) TMI 921 - CESTAT MUMBAISSI exemption - suppression of value of clearances - Clandestine removal - Held that:- It can be said that the data in the computer printout is reliable and the appellants had indulged in making same kind of duplicate invoices. Revenue has produced the data which shows that number of invoices does not match with dates and they have pointed out 13 such instances in their showcause notice. Apart from that the clearances recorded by the appellant did not match in the clearances recorded in the balancesheet. All the above facts put together point to a case of clandestine clearance. Revenue has substantially made out a case by relying on the balance-sheet, the computer printout, the data received from the buyers and it is up to the respondents to prove otherwise by producing the necessary records which they were unable to trace out earlier. The claim of the respondent that the records have been lost can only be held against them. Appeal allowed - decided in favor of appellant.
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