Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 291 - AT - Central ExciseClandestine removal of goods - manufacture of zine ingots - It is the allegation that the entries made in the log sheet pertain to the manufacturing took place by the appellant and the same has not been entered in the RG-1 register. The appellant has explained that after manufacturing the goods, the goods are being tested and test reports are placed on records which show that after obtaining the test reports, the appellant is making the entries in the RG-1 register as the goods are ready for clearance. Held that:- The Revenue has not controverted this fact. In that circumstance, without any positive evidence to show that the appellants have cleared the goods without payment of duty, the allegation is merely on the basis of assumption and presumption. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable. - Demand and penalty set aside - Decided in favor of assessee.
|