Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 566 - AT - Central ExciseDemand -Search and seizure - Scrutiny of the documents revealed that majority of the raw materials was received by M/s. Bhatia Colour Co. through Surat-Ahmedabad Transport Company - As the detailed statements are not required to be reproduced, only relevant part of the statement would be adverted to, wherever necessary - Revenue’s case is that M/s. Shree Nathjee Industries who are engaged in manufacture of binders, khadi, adhesives, have manufactured and cleared the said product clandestinely in excess of clearances reflected in their record - Revenue’s case is essentially based upon the fact that trading units, which are a group companies of Bhatias, have actually cleared the final product manufactured by M/s. Shree Nathjee Industries under the guise of clearance of chemicals - There is absolutely no evidence of movement of raw materials to the factory of M/s. Shree Nathjee Industries or any evidence to show any manufacture and clearance of final product from their factory. Not a single paper of incriminating nature was found in the factory premises of M/s. Shree Nathjee Industries - Decided in favor of the assessee
|