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2016 (12) TMI 595 - AT - Central ExciseEvasion of duty - confiscation of goods - dummy unit - SSI Exemption - Held that: - the factual position has been examined in detail in the impugned order before arriving at the conclusion. The Commissioner (Appeals) also observes that the Department has not carried out any investigation to get supportive evidence on the allegation that M/s Gulshan Metal Works was a non-existing dummy firm without manufacturing facility. He relied upon the documentary evidence submitted by M/s Gulshan Metal Works to support their independent existence and also of the manufacturing activity. The impugned order elaborately dealt with the same - confiscation lacks merit - appeal dismissed - decided against Revenue.
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