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2016 (11) TMI 1337 - AT - Central ExciseClandestine removal of excisable goods - Held that: - I find that the case of the Revenue revolves on the evidence namely diary maintained by Shri Harbans Lal, Dyeing Master and during the course of search, the statement of the partner of the respondent's firm was recorded on 8.6.2000. The statement has been retracted by the respondent within three days and in subsequent statement, he has never admitted the contents of the diary maintained by Shri Harbans Lal, Dyeing Master recovered on 8.6.2000. Moreover, the diary maintained by Shri Harbans Lal, Dyeing Master has not been admitted during the course of investigation by Sh.Harbans Lal. Later on, at the time of adjudicaiton, Shri Harbans Lal has stated that althoUgh the diary has been maintained by him but the contents of the entries of the diary pertained to the respondent and of other parties also. That statement has not been controverted by the Revenue with tangible evidence. Moreover, the respondent supplied the name of the raw material suppliers but all the suppliers have been exonerated by the adjudicating authority. No appeal has been filed against that finding by the Revenue. In that circumstance, there is no evidence to prove clandestine removal of the goods by the respondent as evidence of procurement of the raw material is absent and how the goods transported, the said evidence is also absent - appeal dismissed - decided against Revenue.
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