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2012 (10) TMI 2 - AT - Central ExciseClandestine removal – alleged that appellant is not able to explain regarding the clearance of 66,826 pieces of apparels i.e. the difference between the apparels declared and the apparels entered in the RG-1 register - appellant has contended that what they have declared on 26-5-2003 is the stocks as on 1-4-2003. From the above submission, it is clear that the contention of the appellant is that the stock was as on 1-4-2003 and the declaration was made to this effect on 26-5-2003 - Held that:- Charge of clandestine removal is to be established by the department - no efforts have been made by the department to prove the allegation of clandestine removal or to find out any corroborative evidence viz. movement of final product from the factory, receipt of payment or any inculpatory statement etc. The charges of clandestine removal cannot be proved on conjectures and surmises – in favor of assessee
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