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2013 (3) TMI 160 - AT - Central ExciseClandestine removal of final products without payment of duty - Held that:- Charges made by the revenue for non payment of duty required to be proved by the way of sufficient evidences but in the present case the Revenue has solely relied upon the recovery of certain photocopies of the bills from the trading unit as also on the statement of the Director, accepting the clandestine removal. Apart from the above, there is no other evidence showing clandestine manufacture and removal of the final products. As decided in Commissioner of Income Tax v. Dhingra Metal Works (2010 (10) TMI 29 - DELHI HIGH COURT) though a confessional statement is important piece evidence but it cannot be held to be conclusive. As such the sole reliance of the revenue on the statement of Sh. Agarwal without any other evidence to reflect upon the clandestine activities of the respondent is not proper and just - in favour of assessee.
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