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2015 (6) TMI 429 - AT - Central ExciseDuty evasion - on the basis of the documents recovered from M/s Gopal Steel and the statement of Shri Gopal Krishna Aggarwal, that the Investigating Officers inferred that the appellant had sold the consignments of sponge iron to various customers through M/s Gopal Steel without payment of duty - Held that:- It is clear that no inquiry had been made with the transporters or the customers mentioned in the records of Shri Gopal Krishna Aggarwal and similarly neither the factories of the appellant had been visited in follow up action nor there is any allegation that any discrepancies in the stock of finished goods or raw material has been noticed in their factories. In all these cases though the inquiries have been made with the representatives of the appellant, there is nothing in those statements from which any adverse conclusion can be drawn against the appellants. The entire evidence in support of the Department's allegation of duty evasion against the appellants and the confirmation of duty demands against them alongwith interest is only the documents recovered from Shri Gopal Krishna Aggarwal and his statements - Since, in this case the appellant had requested for cross-examination, but the same has been refused by the Commissioner, which, in our view, is necessary, as other than the documents recovered from Shri Gopal Krishna Aggarwal and his statement, there is no other evidence in support of the Department's allegation of duty evasion - Appeal restored.
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