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2016 (1) TMI 1061 - AT - Central ExciseManufacture and clandestine clearance of goods - MS rounds, bars etc. falling under chapter 7214.90 of CETA - hole issue of manufacture and clandestine removal of excisable goods appears to have emanated from the search of bill traders/agents premises - higher consumption of electricity - Held that:- Revenue failed to prove its case - No evidence has been established by Revenue to prove the clandestine manufacture and removal. Therefore merely on the weighment slips from the weighbridge owner and statements and private worksheets of the Bill traders, it cannot be inferred that quantity shown in the weighment slips are actually received by the appellants used in the manufacture of goods and clandestinely as there is no evidence of any records brought out on receipt of the raw materials inside the factory or any evidence of clearance of finished goods from the factory or any documentary proof of receipt of the finished goods by the buyer having received the goods without cover of invoices or any payment particulars of sale and receipt of goods. No evidence advanced by Revenue to connect these weighment slips with either supplier / buyer or to the assessees or to the transporter or to sale proceeds etc. Therefore the burden of proof is on the Revenue to discharge onus and as already discussed in the preceeding paragraphs the revenue has not proved in this case. Further, mere electricity consumption cannot be the only basis for determining duty liability. The demand of central excise duty proposed in then SCN's on clandestine manufacturer and removal has been made only based on assumption and theoretical calculation without any corroborative evidence. - Central Excise duty demanded in the 3 SCNs on excisable goods clandestinely manufactured and cleared by the respondents is not sustainable. - Decided in favor of assessee.
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