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2017 (3) TMI 358 - AT - Central ExciseClandestine removal - Income surrendered before income tax Department - survey u/s 133-A of Income Tax Act, 1962 - The said income has been presumed by the Revenue that the same is profit of the manufacturing business of the appellant - Held that: - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the said income is out of manufacturing activity of the assessee - As Revenue failed to discharge their onus to prove that the income surrendered before the income tax authorities is as profit of goods manufactured by the appellant with cogent evidence, the demand of duty is not sustainable - appeal allowed - decided in favor of appellant.
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