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2014 (12) TMI 1032 - CESTAT BANGALOREClandestine removal of goods - Lack of evidences - Cross examination opportunity not given - Held that:- Even though the Commissioner has concluded that there was such removal of huge quantity of finished products, there is no discussion or evidence available to show excess consumption of raw materials, electricity, etc. No statement of people concerned with production has been recorded. The whole case is based on loose sheets recovered from the house of Shri Manoj Mitulal. These sheets belong to Shri Sohanraj Mehta according to the Revenue. However, no statement has been recorded from Shri Manoj Mitulal at all. He was not made available for cross examination also. The whole case depends upon the interpretation of loose sheets and the version of Shri Sohanraj Mehta which was changed several times during the period and unless the cross-examination of the persons was allowed, the appellants could not defend the case properly. What is required to be proved by the department is preponderance of probability and therefore we need to examine whether on the basis of evidence collected and investigations done, a case has been made out against the appellant or not and we are not required to examine what are the omissions in the investigation. We find that in the impugned order there is no mention of surprise visits of the officers and the supervision/control exercised by the department and how the assessee could produce excess quantity in spite of such intense supervision. - Matter remanded back - Decided in favour of assessee.
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