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2017 (3) TMI 609 - CESTAT NEW DELHIClandestine removal - evidence - Held that: - there is sufficient evidence on record to show that the appellant was clearing their final product without payment of duty under the cover of parallel invoices. The statement of Shri O P Sabharwal as also of another supervisor read with the statement of the proprietor of M/s. Asha Trading Co. do not stand agitated by the appellant and lead to the clear evidence that the appellant was indulging in clandestine activities - such parallel invoices were also recovered from the factory during the time of search. If that be so, the parallel invoices so recovered would provide the basis for the extent of evasion made by the appellant - the adjudicating authority needs to examine the entire evidence given and to arrive at the total clandestine clearance figures - appeal allowed by way of remand.
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