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2014 (5) TMI 910 - AT - Central ExciseDuty demand - Clandestine removal of goods - whether the goods found stored in the various outside godowns are the goods clandestinely manufactured and cleared by the respondents M/s. Kuber Tobacco Products Pvt. Ltd. and M/s. Kuber Khaini Pvt Ltd. - Held that:- Entire case of the revenue is based upon by the recovery of the goods from the godowns, which the present respondent has specifically denied any connection with. The revenue case is that the said goods have been clandestinely manufactured and cleared by the respondents. There is virtually no evidence lending any credence to the said allegation. On the contrary, certain persons have surfaced during investigation and have claimed the ownership of the said goods. In the absence of any evidence showing that the goods in question were manufactured by the respondent and were cleared by them without payment of duty, I find no reasons to disturb the findings of Commissioner (Appeals) inasmuch as Revenue’s entire case is based upon assumptions and presumptions - Decided against Revenue.
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