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2017 (1) TMI 922 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - principles of natural justice - Held that: - I find that section 36(b)(2) provides the conditions in respect of computer printouts. But, the said procedure has not been followed by the Revenue while relying on the said computer printout. Therefore, the said print outs cannot be the piece of evidence to demand duty from the appellant - Therefore, as the computer print outs are not admissible evidence, in that circumstances it cannot be alleged that the quantity of MS ingots shown in the computer print outs have been used for manufacturing of finished goods and cleared clandestinely. Revenue has failed to prove the clandestine receipt of MS Ingots from Ramadevi and used thereof in manufactured clandestinely and to clear finished goods clandestinely without payment of duty with positive evidence. Therefore, charge of clandestine removal of goods is not sustainable against the appellant. Appeal allowed - decided in favor of appellant.
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