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2017 (3) TMI 357 - AT - Central ExciseClandestine removal - there was some shortage of the finished goods in the factory as compared to the production recorded in the RG-1 Register & 11 loose slips were retrieved - Held that: - the said 11 loose slips have not been established by Revenue to have been recovered from the record maintained at the manufacturing unit of the appellant as it was on the record that as per the statement dated 13/11/2002 of Shri Amit Kumar Jain, it was very clearly stated by him that the said 11 loose slips did not belong to them and were placed by Officers in the record - no evidence has been brought on record about the procurement of raw materials and the clearances of the finished goods and the purchasers to whom such goods were cleared and how the sale proceedings were recovered and accounted for - allegations in respect of evasion of Central Excise duty to the tune of ₹ 30,57,948/- on the basis of the said 11 loose slips and allegation of evasion of Central Excise duty of ₹ 26,49,514/- on the basis of the said 129 GRs is presumptive. Appeal allowed - decided in favor of appellant.
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