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2010 (4) TMI 890 - AT - Central ExciseSearch – clandestine removal of goods – DIL (manufacturer) were engaged in procuring raw materials without accounting them and were engaged in the manufacture of “Manikchand Gutkha” illicitly and selling them without payment of duty, etc. - allegation was that, the assessee used to bring back the transit documents viz., LR, Invoice and Waybill and send the same along with subsequent consignments – Held that:- Department had to produce evidence such as procurement of excess material, excess electricity consumption, purchase of basic packing materials such as Plastic Laminate Rolls (PLR) which is used for manufacture of the pouches, etc. and no such evidence is forthcoming - Department raided the Respondent’s factory in May 2001 and again on 20-6-2002, on both the occasions, the department verified stock of raw materials and finished goods and found no discrepancy - there is no evidence to prove clandestine manufacture and clearance by DIL - allegation of clandestine removal based upon the repeated use of LRs, will not be applicable in this case as there is no concrete evidence of clandestine removal - revenue is not able to substantiate by any evidence to corroborate the clandestine manufacturing and clearances of the goods – in favor of assessee
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