Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 104 - AT - Central ExciseClandestine removal - cross examination of the buyers and brokers - Held that:- The allegation of the clandestine removal cannot be established merely on the basis of the statement of the buyers and brokers and the documents recovered from the buyer without any enquiry of the assessee. It is also noted the statement of the partner of the assessee is un-corroborative nature. In any event, the cross examination of the buyers and brokers were not allowed. So, the case of M/s Shiv Sakti Ingots Pvt. Ltd. (2015 (11) TMI 1239 - CESTAT AHMEDABAD) would be applicable in the present appeal. In view of the above discussions, the impugned order cannot be sustained. So, the penalty imposed on the partner of the assessee is unwarranted. - Decided in favour of assessee
|