Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 600 - CESTAT, DELHIClandestine removal of goods - deficiency of corroborative evidence on record - Held that:- Department has placed reliance on the statement of the employees during the initial proceedings. It is also noticed that no statement of managing director or director of the appellants,company was recorded. The department is relying on the contents of some loose sheets which the respondent has stated that these are not part of books of accounts and the maker of these loose sheets is not identified in the examination. In case of clandestine removal, the prime consideration is corroborative evidence on record which is found missing in the present case. Therefore, no infirmity in order and accordingly the Revenue's appeal is dismissed.
|