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2016 (1) TMI 1009 - AT - Central ExciseShortage of raw tobacco and coloured tobacco - clandestine removal - demand under proviso to Section 11A(2) and also imposed a penalty of equal amount under Section 11AC along with interest - Held that:- Revenue has tried to prove the charge of clandestine removal merely on the basis of presumptions and assumptions and when the shortage has been explained with verifiable facts with regard to raw tobacco and coloured tobacco, but the Revenue did not verify the facts and in the absence of proper verification of factual aspects, we are of the considered view that the Revenue has failed to prove the clandestine removal and also the demand is time barred. Consequently, we allow the appeal of the appellant by setting aside the impugned order. - Decided in favour of assessee
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