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2012 (5) TMI 574 - AT - Central ExciseClandestine manufacture and removal of goods - scribbling pads - Held that:- The handwriting expert’s opinion was obtained on the said recovered documents. Admittedly there is no confirmed opinion of the expert. Further, there is no evidence produced by the Revenue indicating any clandestine removal by the appellant. As per various decisions of the Tribunal [some of which stands relied upon by Commissioner (Appeals)], findings of clandestine removal cannot be upheld on the basis of private documents, without being corroborated by the independent evidences reflecting upon clandestine removal. In view of the above, I find no reasons to interfere in the impugned order of Commissioner (Appeals). - Decided against Revenue.
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