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2011 (1) TMI 758 - AT - Central ExciseDemand of duty on the basis of documents found in investigation. - Demand of duty on the warehoused goods - Held that:- On account of clandestine removal of the goods without payment of Excise duty and the demand has been confirmed without re-quantification with corroborative documents and during the course of re-quantification, the authority has to correlate the documents. decided against Assessee. Regarding duty on warehoused goods. - held that:- It is the duty of the department to prove that the transporter/warehouse owner had dealt with these goods knowing that the goods were non-duty paid. Department has failed to discharge this onus in this case. Mere allegation that the appellants had aided and abetted is not sufficient. decided in favour of Assessee.
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