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2017 (10) TMI 1022 - AT - Central ExciseClandestine removal - shortages and excesses of stock/finished goods - Held that: - the Adjudicating Authority failed to exercise powers vested in him for the purpose of ensuring the attendance of witnesses in spite of all the powers of ensuring attendance of witnesses as are provided in the Code of Civil Procedure, 1908 are vested in the Adjudicating Authority - It is further matter of fact on record that the respondents have manufactured final products, out of the raw materials alleged to be not received, and removed the finished products on payment of duty and further filed tax returns for the same, and such returns are not questioned by the Revenue. Also, the Revenue have failed to establish the source of raw material, in the absence of non-receipt of inputs on which Cenvat credit was taken, leads to the conclusion that the entire case of Revenue is on the basis of presumptions - Further, there is no allegation that the payments made by account payee cheques to the suppliers have been received back by the respondent. Appeal dismissed - decided against Revenue.
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