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2014 (8) TMI 86 - AT - Central ExciseClandestine clearance - demand based on two spiral diaries were recovered from the cabin of the co-noticee containing details of despatches of paper based decorative sheets manufactured in the said factory and on the basis of statement of various persons recorded during and after the searches - Held that:- The entire grounds of appeal of the appellants before the tribunal only states ratio of the various case laws has to be applied in the case in hand and has to be concluded that here was no clandestine removal. In my considered view, this will be a erroneous proposition made by the appellants in as much as, in all the case laws which has been referred, the tribunal has gone into details of each and every aspect of the evidences produced during the hearing. In the cases in hand, I find that except for assertion of no clandestine manufacturing etc., there is no evidence on record, to consider submissions in correct perspective. - demand confirmed - Decided against the assessee.
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