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2011 (5) TMI 419 - AT - Central ExciseCentral Excise duty in respect of goods manufactured and cleared clandestinely, without payment of duty demanded and recovered u/s 11A(1). - Differential duty in respect of under valuation of copper tubes,as per record, but diverted and sold to other companies, under the delivery challans and bills of M/s. NR, a fictitious firm demanded and recovered from M/s. NE, u/s 11A (1). - held that:-there are no corroborative evidences forthcoming and whatever evidence has been adduced by the department by way of gate register of M/s Blue Star, does not corroborate the case of the department. Accordingly confirmation of demand, merely based on the statements and purported entries in the private records seized during the investigation, without any corroboration, can not be legally sustained. decided in favour of Assessee Regarding differential Duty - held that:-There is no correlation at all between the invoices issued by Navdeep Engineering with the recorded entries for the receipt of goods in the inward gate register of M/s. Blue Star Limited, either in terms of invoice numbers and their dates, or in terms of vehicle numbers mentioned in the invoices or in terms of quantities of goods said to have been supplied. decided in favour of Assessee.
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