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2017 (9) TMI 443 - CESTAT ALLAHABADAuthenticity of records - whether figures available in the record of the supplier of NABB are more authentic as compared to the figures reported in RT-12 returns submitted to the Jurisdictional Range Superintendent? - Held that: - The responsibility of the Jurisdictional Range Superintendent was to assess the goods to Central Excise Duty and issue the assessment memorandum in respect of each RT-12. In those circumstances, it is not sustainable to hold that the appellants under reported the figures in the returns filed before the Range Superintendent and, therefore, the figures of the production available on the record of the supplier of NABB cannot be more authentic than the figures reflected in Statutory record like RG-1 and reported in Statutory returns like RT-12 - Revenue could not produce any evidence of procurement of all the raw materials for manufacture of the alleged quantity, clearance of alleged quantity, transportation of the same and receipt of monetary transactions of the same - appeal allowed - decided in favor of appellant.
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