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2016 (12) TMI 1266 - AT - Central ExciseClandestine removal - unaccounted manufacture - very few evidences available - preponderance of probability and not mathematical precision - Held that: - the activities like unaccounted production and clandestine removal without payment of due taxes to the National Exchequer gravely hurts the economy of the Nation, and cannot, therefore, be taken lightly. Whenever the perpetrators of such offences get caught, such evils and evil doers are to be tackled and combated effectively by applying the relevant laws and by taking the law and law enforcement to their logical conclusion. However, it does not mean that offenders could be booked without evidences. In fact, when there is no evidence, there is no offence and no offender - The point is that when such evil activities are done in utter secrecy and in an organized manner, there would be only very few evidences available; therefore, whenever such a few evidences are available, the inferences have to be made out of those evidences on the yardstick of preponderance of probability and offenders are to be strictly dealt with accordingly. The appeals where, allowance are made, the matter is remanded to Commissioner, who shall take decision afresh - appeal allowed by way of remand.
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