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2017 (10) TMI 494 - AT - Central ExciseClandestine manufacture and removal - toothbrushes - average consumption of input that is bristles - appellant has purchased and consumed large quantity of filament yarn than what was required in the manufacture of tooth brushes as recorded in their account of production suggesting in the suppression of the actual quantity of brushes manufactured by them - Held that: - There is no any evidence has been brought on record to allege how the goods have been manufactured by the appellant and how much quantity of which type of brushes has been manufactured by the appellant and what is consumption thereof. Moreover, no evidence has been brought on record how the goods were cleared clandestinely. The case has been made out only on the basis of average uses of input and the statement of the appellants - similar issue came up before Tribunal in the case of M/s Davinder Sandhu Impex Ltd. Shri Baldev Singh, Director Versus Commissoner of Central Excise, Ludhiana [2016 (1) TMI 104 - CESTAT NEW DELHI], where it was held that the charge of clandestine removal is not sustainable merely on the basis of average consumption of inputs and inculpatory statement of the appellant. Revenue has failed to come with any positive evidence on record to allege clandestine removal of goods - the charge of clandestine removal of goods is not sustainable - appeal allowed - decided in favor of appellant.
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