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2018 (8) TMI 163 - CESTAT ALLAHABADConfiscation of goods - excesses of raw materials, semi-finished and finished goods found in the premises of appellant - appellant contention is that for raising the demand or for proposing confiscation of goods found in the trading premises which were procured by trader appellant on lawful invoices, the burden was on revenue to prove that they were cleared without payment of Central Excise duty and that such burden was not discharged by the revenue - it was also contended by appellant that these were not contravening goods - Held that:- The goods found in the trading premises were beyond the jurisdiction of Central Excise Officers - also, the contentions raised by learned Counsel for appellant are sustainable in law - appeal allowed - decided in favor of appellant.
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