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2014 (7) TMI 651 - AT - Central ExciseDuty demand - Clandestine removal of goods - clearance of goods under pseudo cover of private challans/bailing slips of assessee's principal manufacturer - Held that:- Admittedly, apart from the bailing slips, which also stand explained by the respondents, there is no independent evidence showing clandestine removal of goods. The appellate authority has relied upon various precedence decisions of the Tribunal in support of the conclusion arrived at by him. Identical dispute on the basis of the bailing slips produced by M/s. J.K. Woollen & Silk Mills was the subject matter of the Tribunal in the case of Shirley Dyers Vs. CCE, Jallandhar [2013 (12) TMI 108 - CESTAT NEW DELHI] and the confirmation of demand was set aside on the ground that there is nothing in bailing slips connecting them to the manufacturer - Decided against Revenue.
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