Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 238 - CESTAT MUMBAIClandestine manufacture and removal - confiscation - redemption fine - penalties u/r 25/26 of CER, 2002 - Held that: - from the identity of the goods it cannot be established that the said goods were cleared without payment of duty by Ravi Raj Processors as the goods did not bear any marking indicating any relationship with Ravi Raj Processors. There is no inculpatory statement of any of the person of the appellant admitting the charge of the department that the goods were supplied by Ravi Raj Processors - Revenue could not establish beyond doubt that the goods seized in the premises of the present appellants were cleared Ravi Raj Processors without payment of duty. In the absence of any such evidence the goods were not liable for confiscation and consequentially no redemption fine and penalty was warranted - appeal allowed - decided in favor of appellant.
|