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2017 (6) TMI 418 - AT - Central ExciseClandestine manufacture and removal - copper wire and ingots - Held that: - the seizure of Indian currency for ₹ 23.15 lakhs from the premises of the main appellant was one of the main evidence for the revenue, to conclude that the appellants indulged in unaccounted clearance - It was recorded that the said amount cannot be attributed to sale proceeds of excisable goods, illegally manufactured and cleared by the appellant. As such, one of the main basis on which the present demand was sustained has been held to be unsustainable. Another important aspect relied upon by the Revenue is the production of excisable goods, refined copper wire bars on 20th and 21st September, 2005. Admittedly, the appellants had capacity of making around 4 metric tonnes of the finished goods per heat - the impugned order did not discuss at tall, about the physical possibility of the main appellant manufacturing 13 metric tonnes of refined copper wire bar per day for two consecutive days. Revenue failed to establish the unaccounted manufacture and clearance of excisable goods with any creditable evidences and as such the impugned order is liable to be set aside - appeal allowed - decided in favor of appellant.
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