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2014 (5) TMI 758 - AT - Central ExciseConfiscation of goods - Shortage in stock found - Commissioner reduced redemption fine - Held that:- Commissioner (Appeals), has granted relief to the respondents in respect of the goods found in the godown. Such relief stands granted by the appellate authority, after taking into consideration, the respondents plea that the goods found therein were earlier cleared on payment of duty under the cover of invoices as the same were rejected by their buyers, that were stored in the godown. He has rightly observed that the allegations of clandestine removal are required to be established by the Revenue and the negative onus cannot be placed upon the assessee. The Revenue has not made any investigations at the end of the buyers so as to find out the veracity of the truth in the contentions of the respondents. In the absence of any positive evidence to reflect upon the clandestinely cleared goods, the appellate authority has rightly concluded that the goods found in the godown cannot be confiscated and duty cannot be confirmed against the assessee - Decided against Revenue.
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