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2016 (11) TMI 407 - AT - Central ExciseClandestine manufacture and removal of goods - HDPE /PPE bags - Held that : - It goes without saying that the onus to proof clandestine manufacture and removal of final product is placed heavily on the Revenue and is required to be discharged by production of sufficient, tangible and positive evidence. The allegation of clandestine removal cannot be upheld on the basis of mere entries made in certain private records recovered from the security gate of the factory. Revenue in their memo of appeal have not referred to any such evidence either coming from the raw material supplier or recipient of final product so as to come to a finding of clandestine removal. There is also nothing on record to show that the appellant had manufactured such a huge quantity of final product which stand cleared by them clandestinely - appeal dismissed - decided against Revenue.
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