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2017 (7) TMI 280 - CESTAT NEW DELHIClandestine manufacture and removal - the manufactured goods were cleared clandestinely in the guise of trading under the trade invoices on the sole allegation that imported goods did not bear ‘Accentrix’ brand whereas the goods supplied under the Tarde invoices bore such brand name - It is the claim of the appellant that manufactured goods were cleared bearing this brand name whereas the imported goods did not bear such brand name - Held that: - After considering the details of imported goods, the Commissioner upheld the demand in the de-novo proceedings by observing that on comparison of the goods covered by the Bills of Entry as well as trade invoices it emerges that the goods covered by trade invoice were different from the imported goods. He has further recorded that the tax auditor in report ‘3 CD’ has not mentioned anything about the appellant being engaged in the trading of the goods. The Department has alleged clandestine clearances on the part of the appellant by adopting the modus operandi of selling goods manufactured in the guise of imported / traded goods. Such a charge will need to be supported by tangible evidence regarding the manufacture of such goods in the factory. Appeal allowed - decided in favor of appellant.
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