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2008 (4) TMI 587 - AT - Central ExciseClandestine removal - demand on the basis of entries made in the notebook - corroborative evidences - Held that: - the entries in the Notebooks are totally misconceived and inconsistent. Thus, it appears that the entries in the Notebook are vague and not corroborative with the records. The Adjudicating Authority observed that the maintenance of such Notebooks by the Supervisor was reasonably expected. But the Investigating Officers did not examine the Respondent No. 2, at this regard and there is no other corroborative evidence on record to show the clandestine removal of the finished goods on the basis of Note Book. The demand of duty on the basis of a Note Book maintained by the employee, who is not authorized person and is not corroborative with any evidence, is unjust, improper and unreasonable. Demand not sustained - appeal dismissed - decided against Revenue.
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