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 762 - AT - Central ExciseRefund of amount made during the course of investigation, under protest - Commissioner (Appeals) held that the Original Authority should refund the amount to the appellant and the appropriation of the said amount against the dues of Shri V.K. Madan and others is not legally sustainable - Held that:- The Adjudicating Authority has adjusted the refund claim of the Appellant in the absence of any of these evidences. But what is the evidence on record with the Adjudicating Authority for holding this view that the Company’s accounts including that of Appellant are run by Shri V.K. Madan as his personal accounts? It is settled law that a finding of this nature should be always based on positive evidence to be gathered by department. The evidence is missing in this case. The adjudicating authority has also admitted before me that other than letter of Commissioner dated 17.07.09 and the letter dated 08.03.2010 of Assistant Commissioner (Prev.), no other evidence was made available to him. Thus in the absence of any legal, tangible unimpeachable evidences the impugned order is not sustainable and merits to be set aside - Decided against revenue
|