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2016 (12) TMI 780 - CESTAT NEW DELHIClandestine removal - clearance of 92.200 M.T. of Sponge Iron to the appellant without issuing Central Excise invoices - Held that: - I find that the proceedings were initiated against the other assessees on the basis of search and enquiry with reference to activities of Indian Steels, Raipur. The Tribunal in the case of M/s. Raipur Forgings Pvt. Ltd. & Ors. vs. CCE Raipur-I [2016 (2) TMI 763 - CESTAT NEW DELHI], where it was held that It is essential to have some piece of corroboration for such a clandestine activity other than the sole evidence of general admission statement of the Director or /partner and the appeal was allowed - In view of the above decision, I am of the view that the impugned orders can not be sustained - appeal allowed - decided in favor of appellant-assessee.
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