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2017 (3) TMI 1149 - AT - Central ExciseClandestine removal - excesses and shortages of stock - demand - Held that: - the lower authorities have gone by the sole fact of detection by the sales tax officers. There is no independent investigation by the Central Excise officers leading to the fact of clandestine manufacture and the removal of the final product - Their being no independent evidence produced by the Revenue worthy of reliance, I find no merits in the Revenues findings of clandestine manufacture. CENVAT credit - duty paying documents - Held that: - denial of credit on the basis of certain discrepancies in the invoices especially when the Revenue is not disputing the receipt of inputs and their duty paid character, cannot be upheld - In any case the appellant have also got the defects removed and have rectified the defects in which case the procedural lapse if any, have also been smoothened. Appeal allowed - decided in favor of appellant.
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