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2013 (10) TMI 849 - HC - Central ExciseClandestine removal - CESTAT dropped the demand in the absence of proper evidence - Condonation of Delay – Delay of 129 Days – Held that:- Apart from loose papers, which on the face of it cannot be related to the appellant's business account, there was no other evidence to reflect upon clandestine activities of the appellants - The Tribunal also examined the loose papers and found that there was no indication that the same belonged to cement as substantial part of factory premises were let out to other companies, for carrying on business in minerals - The loose papers only referred to tax and figures and did not relate to cement, which stood cleared by the appellant - condonation application as well as the appeal dismissed – Decided against Assessee.
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