Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 377 - AT - Central ExciseDemand of duty and penalty - clandestine production and removal – alleged that Computer printouts showing clearance of SS Flats were seized – Held that:- Evidence of one of co-noticee cannot be relied upon against another co-noticee, unless it is corroborated by independent evidence - merely because incriminating oral evidence is recorded the same is not sufficient to establish a serious charge of clandestine production and removal of excisable goods - computer printouts are hit by the provisions of Section 36B(2) of the Central Excise Act. The genuineness of other loose slips is required to be established with corroborative evidence - duty demand on SS Flats is misdirected against them as they have admittedly never manufactured SS Flats but they are the manufacturers of SS Ingots only and there is no duty demand on SS Ingots - order set aside and matter remanded to the Commissioner for de novo adjudication
|