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 292 - AT - Central ExciseClandestine removal of goods - demand of duty on the basis of turnover of their dealer - manufacturing or automobile parts - Commissioner (Appeals) oberved that clandestine removal of goods is on the basis of assumption and presumption, therefore, the demand of duty are not sustainable - Held that:- As it is clear from the facts of the case itself that M/s SVTC is not exclusively dealer of the appellant and exclusively selling goods manufactured by the respondent M/s JYL but purchasing of goods from local market and selling thereof and therefore, it cannot be said that all clearances made by M/s SVTC are of the goods manufactured by M/s JYL. There is no other evidence produced by Revenue to allege that M/s JYL is engaged in the activity of clearance of clandestine removal of goods by way of procuring excess input as consumption of electricity, transportation of goods etc. In the absence of any concrete evidence against M/s JYL, the duty cannot be demanded merely on the basis of turnover of their dealer. No demand can sustain - Decided against the revenue.
|