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2012 (11) TMI 777 - AT - Central ExciseCenvat credit in respect of short found clinker - denial of claim on ground of clandestine removal - Held that:- As it is for the revenue to establish the case of clandestine removal by production of concrete and tangible evidence apart from loose papers, which on the face of it cannot be related to the appellants business accounts and the sole statement of Director, there is no other evidence to reflect upon the clandestine activities of the appellants. The appellants have also taken a stand that it is beyond their capacity to manufacture more than 1000 MT per month and as such the Revenue's allegation that they cleared more quantity in the month of February, 2004 cannot be accepted. Set aside the confirmation of demand against the appellant and imposition of penalties imposed upon them - in favour of assessee.
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