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2019 (2) TMI 1624 - HC - Central ExciseClandestine removal - shortage of raw material/finished goods - no other corroborative evidences found - weighment done on average basis to alleged shortage of finished goods - HELD THAT:- It was alleged that they were using cenvatable inputs as well as non cenvatable inputs but in the impugned order, the authority had not given credence to the fact that the respondent was using cenvatable as well as non cenvatable inputs which had been found short during the course of investigation - Further, in the case of SSIL, the duty had been demanded on both inputs as well as finished goods. With regard to shortage of inputs, it was not held by the Commissioner that the inputs found short had been used in manufacturing of final product by the respondent. Therefore, the duty could not be demanded on the raw material found short during the course of investigation as the same was not manufactured goods by the respondent. The adjudicating authority also failed to prove that the cash recovered was the sale proceeds of clandestine removed goods. Thus, it was held that the seized currency during the course of investigation could not be confiscated without any evidence that the same was the sale proceeds of excisable goods cleared clandestinely. Consequently, the impugned order passed by the Commissioner was set aside and the appeals were allowed. The appellant-revenue has not been able to point out any error or illegality in the findings recorded by the Tribunal warranting interference by this Court. No substantial question of law arises. Appeal dismissed - decided against appellant.
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