Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 125 - AT - Central ExciseClandestine removal - processed fabrics - the documents retrieved from the premises of Kumbharamji Jaluram Verma on 30.12.97 is the foundation of the allegation against the Respondent, as search of their factory premises, on the very same day, neither revealed any discrepancy in the stock of goods nor any incriminating document was also found in their factory premises - Held that: - even though the said documents mentioned various information but the same had not been analysed through proper investigation to ascertain its correctness by the Revenue, therefore, the entries could not be authenticated. Therefore, the entries thereunder remain to be established that the same pertain to the Respondent and the quantity of goods recorded could have been cleared from the factory of the Respondent without payment of duty - Revenue has not carried out investigation properly even though show cause notice was issued much after detection/retrieval of the documents from the residential premises of Shri Kumbharamji Jaluram Verma. It is difficult to digest that there has been no proper attempt also by conducting discreet inquiry/investigation to ascertain the alleged fact of evasion of duty to the tune of around one crore by the department and the investigation was carried out in a hopeless manner for which the officers responsible need to be reprimanded and at least there should be a mandatory procedure in carrying out investigation based on the principles of law settled, instead of leaving to the whims and pleasures of the investigating officers entrusted with the job of protecting public interest and revenue - appeal dismissed - decided against Revenue.
|