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2017 (4) TMI 1221 - AT - Central ExciseClandestine manufacture and removal - PVC pipes - demand on the basis of ledger books recovered, parallel invoices and weighment slips - extended period of limitation - Held that: - The appellant had made inculpatory statement but merely the statement is not sufficient to allege the charge of clandestine removal of goods. In fact, that statement should be corroborated by some evidence which revenue have failed to do so. Therefore, the demand on the basis ledger book or ledger /loose sheets recovered during the course of investigation are not sustainable. The original copy of the invoices would have been recovered from the buyers of the goods but the statement/documents recovered from the buyers were not relied upon documents. Moreover, it has been recorded by the adjudicating authority in the impugned order that no records were resumed. There is no evidence of the sources of the original invoices, therefore, the clearances of basis of parallel invoices cannot be confirmed. Moreover, it is alleged that parallel invoices have been issued but no investigation was conducted at the end of the buyers whose names were reflecting in the parallel invoices. In that circumstances, the demands cannot be confirmed on the basis of parallel invoices recovered during the course of investigation. Therefore, the demand on account of parallel invoices is not sustainable. The weighment slip produced by the appellant these weighment slip does not have any contents of the goods, whether the finished goods or raw material or there is no evidence to corporate that these weighment slip pertains to the clandestine removal of the goods by the appellant. In the absence of any positive evidence the demand on the basis of weighment slip cannot be confirmed against the appellant. Appeal allowed - decided in favor of appellant.
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