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2012 (2) TMI 469 - AT - Central ExciseClandestine removal - Shortage of stok - case of assessee is that the Revenue completely ignored melting loss of 4% of copper wire scrap and loss of 1% on copper wire scrap covered with insulated material - there was a difference of opinion and the matter went before Larger Bench where it was held that it is apparent that except for the shortage in raw material viz., HD which was disputed by the assessee and the statement of the Director, there was no other evidence on record to indicate clandestine manufacture and removal of final products. On behalf of the revenue, except for placing reliance upon the statement of the Director recorded during the course of the search proceedings, no evidence has been pointed out which corroborates the fact of clandestine manufacture and removal of final products. In the circumstances, on the basis of the material available on record, it is not possible to state that the Tribunal has committed any legal error in giving benefit of doubt to the assessee - there being no concrete evidence (as agreed by both the Members) of clandestine removal of the goods, the appeals are required to be allowed - appeal allowed - decided in favor of assessee.
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