Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (6) TMI 331 - CESTAT, AHMEDABADPenalty - Clandestine removal, proof - Held that: - There is no direct evidence of clandestine removal by way of evidence like shortage of any finished goods, private records indicating production/clearance, transport document or admission by the buyers etc. At the same time, the clandestine removal stands admitted by the partner, and the duty involved stands paid - Still, this is not a case of clandestine removal proved by other corroborative evidence - appeal dismissed - decided against Revenue.
|