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2018 (1) TMI 1633 - AT - Central ExciseClandestine removal - Cigarettes - approval of Central Excise officer for removal of cigarettes - HELD THAT:- It appears that the appellant has started its manufacturing activity in the month of June, 2008 and search was conducted in the month of October, 2008. Cigarettes are excisable items where the representative of the Excise Department has the physical control as per the Central Excise law. Thus, the Central Excise officer is posted in the factory, so, no cigarettes can go outside without his approval. The statement of the personal incharge was recorded where they accepted that plane brand cigarette was manufactured. The department has not made out any investigation from the buyers. For the so-called clandestine removal, no investigation was made out. No attempt was examined for the consumption of raw material, electricity, manpower etc. Thus, there is no proof of clandestine removal of the goods. Appeal dismissed.
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