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2012 (9) TMI 635 - AT - Central ExciseDemand of duty – clandestine removal of goods – Held that:- Once it was established by the assessee that all four units were engaged in the manufacture of similar product accompanying with the specific defence that the entire raw material for the purpose was primarily received at Ghaziabad unit - merely because the evidence in the form of challans and transfer documents from Ghaziabad unit to other three units was not produced, that will not be sufficient to reject the contention sought to be raised on behalf of the appellants - in case of clandestine removal, the onus lies upon the Department to prove the same with cogent evidence - appellant not indulged in suppression of production and clandestine removal - appeals succeed
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