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2017 (3) TMI 1571 - AT - Central ExciseClandestine removal - mode of transport was bogus and fake documents were created to cause prejudice to Revenue - whether there was actual manufacture of the goods cotton cone/cheese yarn made by the appellant when there were evidences on record to show that mode of transport used were false and described vehicles were not registered with the Transport Authority? - Held that: - When the appellate Commissioner found that there were falsification of records and appellant has no material to discard the allegation of Revenue, he held that there was clandestine clearance of the goods and there was neither any job working done nor any job worked goods cleared. We are not able to find any material from the grounds of appeal of the appellant to disturb such finding of the ld. Commissioner (Appeals) - appeal dismissed - decided against appellant.
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