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2013 (12) TMI 687 - CESTAT KOLKATAClandestine removal of goods - Shortage of raw materials/finished goods – Details given in computer print outs about the goods was in question - Burden to prove - Waiver of Pre-deposit – Held that:- Prima facie, even though the computer printout has been retrieved from the premises of the applicant on 23.08.2008, it is quite necessary to show that the quantity of goods mentioned were cleared without payment of duty by adducing other corroborative evidence - the burden lies on the department - the Director accepted to removal of goods without payment of duty but the said statement cannot be extrapolated to allege that the details mentioned in the computer printout had been admitted to have been removed clandestinely without payment of duty by him. the Revenue could not place any corroborative evidence, to support the allegation of manufacture and clearance of the goods mentioned in the computer printout, without payment of duty from the factory premises of the Applicant to the persons - the issue of clandestine manufacture and clearance of goods without payment of duty rests on the appreciation of evidences adduced by both sides, which would be weighed and analyzed in detail, at the time of disposal of appeal – Assessee directed to submit Rupees thirty five lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – partial stay granted.
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