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2016 (2) TMI 993 - CESTAT ALLAHABAD100% EOU - confiscation of goods - clandestine removal - procurement of material form un-registered dealer - Held that: - I take notice of the fact that the goods on interception were found by the purchase bill of the appellant and secondly, the goods were being transported with road permit (statutory document, pre authenticated by the Sales Tax Department). Under such circumstances, the genuineness of the transaction is prima facie established as being one of purchase/trade and prima facie no goods of clandestine removal is made out and/or established by the Revenue. Accordingly, I allow all the three appeals and set aside the duty and penalty confirmed in the impugned appellate Order - appeal allowed - decided in favor of appellant-assessee.
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