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2017 (9) TMI 1057 - AT - Central ExciseClandestine removal - Medicines - SSI exemption - The case of the Revenue is based on rough register maintained by Chemist Shri R A Singh - Held that: - the presumption taken by the revenue that such quantity has been produced is without any positive evidence - demand has been confirmed against the assessee based on Annexure D to the show cause notice which shows that entries made in the register as well as entries made in RG 1 register and difference thereof is demanded. Revenue has failed to explain why there are double entries and why they have taken the quantity as cleared clandestinely and how the quantity was arrived. No corroborative evidence has been produced by the Revenue. Therefore, the said register maintained by Chemist is a rough register and the same cannot be a piece of evidence to allege clandestine clearance of goods and in the absence of corroborative evidence - the said register cannot be the basis of clandestine removal of goods. Certain statements were also relied upon to allege clandestine clearance of goods by the assessee. the said statements cannot be relied upon in the absence of any corroborative evidence. No other corroborative evidence has been produced by the Revenue to allege clandestine clearance of the goods - appeal dismissed - decided against Revenue.
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