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2016 (5) TMI 777 - AT - Central ExciseClandestine removal of manufactured goods - Demand of duty along with interest and penalty - Evasion of duty - Kachcha slips recovered during investigation which were not signed at all - Some exculpatory and some inculpatory statements were recorded - Denial of cross examination of persons whose statements are inculpatory - Appellant submitted that while manufacturing MS ingots, the appellant consumed electricity 900 to 1000 units for manufacture of 1 MT MS ingots whereas the allegation of clandestine clearance of the goods is considered less than the electricity consumption worked out to 490 units per MT which is not possible in any circumstance. Held that:- in the absence of any corroborative evidence towards clandestine manufacture and clearance of the finished goods by the appellant. Moreover without verifying the activity of trading undertaken by the appellants on the basis of eye estimation of stock, the demand confirmed in the impugned order are not sustainable. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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