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2013 (7) TMI 565 - CESTAT NEW DELHIClandestine removal – Statement recorded under Section 14 of the Central Excise act, 1944 – Held that:- Authorised representative whose statement was recorded, himself assumed the weight of sponge iron lying in the stock. I find that authorized representative in his statement, has accepted only shortages detected by the officers and has nowhere accepted that such short found goods stand cleared by them without payment of duty - Shortages cannot be held to be a sole ground for upholding the charges of clandestine removal, without their being any other independent evidence corroborating such allegation - Such shortages detected on assumption basis cannot be held to be having been removed clandestinely – Decided in favor of Assesse.
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