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2019 (5) TMI 1285 - CESTAT ALLAHABADClandestine removal - chewing Tobacco and packing - It appeared to revenue that said quantity of packed chewing tobacco had been clandestinely manufactured and was intended to be removed clandestinely - Cross-examinations denied - extended period of limitation. HELD THAT:- The Original Adjudicating Authority did not allow the cross examination of any of the whiteness, whose statements were relied upon for issue of show cause notice. The Original Authority has relied upon statements recoded on 12.09.2014 which is date the search was conducted in the premises situated at 328 KA Churamanpur, Varanasi, premises belonging to Shri Srikant Chaurasia. Revenue could not make out a case bringing no evidences as required for establishment of clandestine clearance as held in the case of Arya Fiber Pvt. Ltd. [ 2013 (11) TMI 626 - CESTAT AHMEDABAD ] - Further, the Original Authority has refused to accept the invoices issued by M/s Anmol Packaging and M/s Ambey Engineering even when revenue could not produce any positive evidence about the procurement of said FFS machines in the month of December, 2013 and January, 2014. Further, revenue did not find a single pouch of the finished goods in the market as per available record. Further, Revenue did not establish that the electric connection required for four FFS Machines was available with Shri Srikant Chaurasia since January, 2014 and he had paid electricity bill required for manufacture of goods involving duty of around ₹ 9 crores. We therefore, come to a conclusion that the impugned order is not sustainable. Appeal allowed - decided in favor of appellant.
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