Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 884 - AT - Central ExciseClandestine removal of dutiable goods - Imposition of penalty - show cause notice was based on the presumption about the figures mentioned on the loose sheets - neither admission from any customer received nor any evidence do have with the department about the details on the loose slips being that related to proceeds of goods cleared clandestinely without payment of duty - Held that:- it is found that in none of the statements there was any admission that the data recorded on the loose sheets, was related to the value of the goods cleared clandestinely. There is force in the argument of the appellants that department did not compare the data with the data related to clearances of goods on which duty was paid and the goods manufactured by them which did not attract duty. We, therefore, find that the show cause notice is based on presumption. Hence, the subject of cause notice is not sustainable. - Decided in favour of appellant with consequential relief
|