Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 94 - AT - Central ExciseDuty demand - Discrepancy in RG-1 Register - Shortage in goods - Clandestine removal - Commissioner held that clandestine removal cannot be upheld against the respondents - Held that:- Ongoing through the impugned order of the Commissioner (Appeals), I find that he has passed a detailed order by taking into consideration of the various precedent decisions of the Tribunal as also the provisions of Section 36B of the Act as also the fact there is virtually no evidence of clandestine removal. It is well settled law that the charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons and evidences - Decided against Revenue.
|