Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 163 - AT - Central ExciseRefund of amount deposited under protest - allegation of clandestine removal - Incorrect entry in Central excise records - Held that:- The appellant’s during the course of adjudication has explained the discrepancies and have contended that there was no actual shortages and submitted that in the absence of any other evidences as regards the procurement of the raw material, manufacture of the final product and removal of the goods from the appellant’s premises, the findings of clandestine removal are not sustainable - The entire case of the Revenue is based upon the audit objection, which is based on the comparison of entries made in the statutory records vis-a-vis the balance sheet. The appellants have explained such differences by referring to the numbers of their final product as entered in ER-I returns as also on balance sheets. Apart from that I find that there is virtually no other evidence on record to indicate and establish the clandestine manufacture and removal of the goods. It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. The demand on the basis of clandestine removal cannot be confirmed on assumptions and presumptions. There being no evidence in the present case to establish any such clandestine activity, I find no reasons to uphold the impugned orders - refund allowed - Decided in favour of assessee.
|