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2014 (9) TMI 293 - HC - Central ExciseClandestine clearance of the goods - Evasion of Central Excise Duty - Held that:- Private note book maintained by a person containing unauthorized entries is not a dependable record for proving clandestine removal unless it is corroborated by other evidences, viz. consumption of raw material, manufacturing of goods and its clandestine sale. The authorities have elaborately and extensively indicated the information derived from the pen drive as well as other registers seized during search. The authorized persons were called to explain such discrepancy and the statements were recorded and the same are depicted in the said show cause notice. There was no satisfactory explanation offered therein. The show cause notice, running in several pages, cannot, at any rate, be said to be lacking material particulars if otherwise proved for commission of offence - This Court does not find any ground to interfere with the show cause notice. - Decided against the assessee.
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