Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 949 - AT - Central ExciseClandestine removal of goods - Held that: - No corroborative evidence has been produced by the Revenue to substantiate their charge - the evidences revealed by the Revenue are in the shape of entries in diaries of Sh. Apreash Ghosh and transporters register. These documents were never controverter with the respondents and these entries were never supported by any positive evidence, therefore, the Ld. Commissioner (Appeals) has rightly observed that these documents were not sufficient evidence to establish the charge of clandestine removal of goods - demand set aside - appeal dismissed - decided against Revenue.
|