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2008 (8) TMI 315 - AT - Central ExciseProof of Clandestine Removal – Admittedly, the documents recovered by the officers at the time of visit in the factory were rough sheets on letter head of another factory on which the workers had written the production of castings at intermediate stage of product and they have been made the basis to work out the production of final product. - The Revenue’s stand that the entire castings reflected in rough work sheet were converted into sheets that is the final product cannot be accepted, in the absence of any other corroborative evidence on record - As regards the statement, the same are retracted by filing affidavit – held that in the absence of any authenticated private records, the production of castings and subsequent conversion into sheets and in the absence of any corroborative documentary evidence and clearance of the sheets, demand can not be confirmed.
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