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2010 (7) TMI 357 - AT - Central ExciseCendestine removal – Evidence – Clendestine removal of finished goods alleged excess stock of goods found in pemises during search - Department had fixed the annual capacity of the production by the appellants' unit and had determined their monthly liability to the tune of Rs. 15 lacs - assessee fails to understand as to how the calculations regarding production of the goods worth Rs. 15,01,18,759/- warranting the duty liability of Rs. 2,96,08,491/- for a period of 51/2 months and that too without any documentary or other cogent materials in support thereto - Not a single piece of clandestinely removed product could be apprehended - No records regarding the electricity consumption were either checked or even perused - The accounts record also could not lend any support to the allegations of any consideration having been received by the appellants from the alleged clandestinely removed goods - records were sought to be relied upon on the basis of the statements of those employees, but in the course of the inquiry it has been clearly established that the statements of those employees were recorded under duress and coercion and the same was not challenged by the Department, neither there was any cross-examination of the deponents on the said issue nor the officers who had recorded the statement of those employees were examined - order cannot be sustained, to be set aside
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