Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 518 - AT - Central ExciseClearance of goods without payment of duty - Held that:- allegation against the appellant has been made out on the basis of differences of waste shown in ARE 2 and Form IV without any other supportive evidence. The differences in both the figures is explained by the appellant and same has not been considered by both the lower authorities. In these circumstances, allegation of clandestine removal cannot be made on the basis of assumption and presumption. - following the precedent decision in appellant's own case [2015 (1) TMI 168 - CESTAT NEW DELHI] - Decided in favour of assessee.
|