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2014 (2) TMI 62 - AT - Central ExciseDuty demand - Demand made on the basis of photocopy of the invoices - Clandestine removal of goods - Commissioner (Appeals) held that allegations of clandestine removal cannot be upheld on the basis of the photocopies of the invoices supplied by a casual informer - Held that:- allegations of clandestine removal are serious allegation and cannot be upheld on the basis of photocopies of some of the invoices, supplied by an in un-identified informer. There is no disclosure on record to show as to from where the Revenue received the said photocopies of the invoices. Further, investigation conducted by the Department did not result in any evidence to reflect upon the clandestine manufacture and clearance of the final product. The various case lows discussed by the Commissioner (Appeals) in his impugned orders are in favour of the respondents - All the respondents have clarified in their statement that such order are only for Booking of the goods and do not relate to clearance of the goods mentioned therein. The clearance of the final product is only about percentage of such quantities shown in order Booking Forms which is dependent upon various factors. In the absence of any evidence to support revenue allegation, I am of the view that the appellant authority has correctly set aside the demand - Decided against Revenue.
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