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2011 (6) TMI 644 - AT - Central ExciseClandestine removal of goods - Demand of duty along with interest and equal amount of penalty - there is only a slight variation between the vehicle number – Held that:- no confessional statement of any of the employee or the office bearer of the respondent. There is no statement of transporter/transporters either, barring in case of the Vehicle No. MH-04-AL-4044. Even if there was slight variation in the vehicle numbers nothing prevented department to cause investigation in those cases and record the statement of the owners of the vehicle, clandestine activity at best can be established only by circumstantial evidence, case cannot be based on assumption and presumption and surmises or conjunctures, revenue’s appeal is dismissed
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