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2005 (3) TMI 340 - CESTAT, BANGALOREClandestine removal hinges - Proof - finished goods - register seized from the Assistant Manager of quality control laboratory - Penalty - HELD THAT:- The adjudicating authority has arrived at clandestine clearances amounting to Rs. 12,821.50 MTs. The learned advocate already pointed out the raw materials and electricity consumption required for such huge production. There is absolutely no corroborative evidence for the clearance of such huge goods to various parties. Revenue should have investigated matter thoroughly to bring out evidence and purchase of the unaccounted cement. Same is the case as for as the unaccounted HDPE bags without any corroborative evidence of purchase of raw materials, recovery of sale proceeds, disposal of unaccounted goods, higher consumption of electricity etc. Clandestine removal cannot be proved merely on the basis of the register seized and the statement of certain individuals. The appellant makes a point that what is reflected in the register seized is not different from the production figures reflected in the RG I register. Since Revenue's investigation has not been very thorough, we have no other option but to give the benefit of doubt to the appellants. The case laws relied on by the learned consultant are very relevant. Thus, the OIO has no merit. We set aside the OIO with consequential relief if any.
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