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2014 (5) TMI 909 - CESTAT NEW DELHIDuty demand - Clandestine removal of goods - Shortage of asbestos sheets - Held that:- entire case of the Revenue is based upon the fact that waste which generates during the manufacture of asbestos sheets as also during further course of reclamation (for which the appellants have produced figures) stand cleared by the appellant in a clandestine manner and the duty stand confirmed in respect of such shortages on the allegations that same stand cleared clandestinely. Apart from the fact that said waste cannot be held to be dutiable, I also find that apart from the fact that shortages which stand admitted by various persons in their statements recorded during investigation, there is virtually no evidence on record to show that the said waste stand cleared by the appellants in a clandestine manner. From the photos produced before me, it is seen that said waste is in the nature of small piece of asbestos sheets and stand spread in and around the premises, in which case, it will not only be difficult but impossible to weigh the same. Otherwise also, I also find that in the absence of any evidence to show clandestine removal of the same, which in any case were not excisable, confirmation of demand against the assessee cannot be up-held - Following decision of Raj Ratan Industries Ltd. vs. CCE, Kanpur [2012 (6) TMI 72 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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