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2013 (6) TMI 84 - HC - Central ExciseClandestine removal - entries in Note Book - double clearance on the same set of invoice by changing the time of preparation/removal on the said invoices. - held that:- The revenue had sought to make additions only on the basis of certain entries in the note book which they were not able to corroborate from any other independent evidence. The action of the department was on the basis of suspicion alone. Law does not permit additions to be made on that basis. The revenue is required to substantiate with certain material that there has been an attempt to evade excise duty. In the light of the findings recorded by the Tribunal which have not been shown to be erroneous or perverse, no question of law much less substantial arises for consideration in this appeal. - Decided against the revenue.
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