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2013 (7) TMI 600 - AT - Central ExciseClandestine removal - Appellant is engaged in the manufacture of PCC Poles - Difference of 283 pieces of PCC poles in the invoice issued by the appellant and the number of poles cleared as per stock register – Held that:- If the appellant s was having any malafide intention to clear the goods without payment of duty they would not have first entered the goods in the stock register and then would not have shown the clearance of the same – This is a case of wrong reflecting of the goods and clerical mistake - Revenue has not been able to adduce any other evidence on record to indicate that said difference in number of poles stand cleared by them clandestinely – Appeal allowed – Decided in favor of Assessee.
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