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2014 (8) TMI 529 - AT - Central ExciseSearch and Seizure of goods - Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - Held that:- Dyeing Master Shri Harbans Lal during the course of adjudication, accepted that the entries made in the diaries belonged to him and were relating to his business transactions. Commissioner (Appeals) also took into consideration the retraction made by the appellant by way of sending telegram. He also took into consideration that appellants have no capacity to manufacture such a huge quantity of poly fabrics - entries made in the private note book read with statement cannot be held to be evidence so as to conclude against the assessee - Following decision of M/s. K. Rajagopal Vs. Commissioner of Central Excise, Madurai [2002 (1) TMI 151 - CEGAT, CHENNAI] - Decided against Revenue.
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