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2017 (11) TMI 1479 - AT - Central ExciseClandestine removal - MS Ingots - entire case of the Revenue is based on the allegation that invoices were issued by M/s Lauls Limited in favor of certain assessees such as M/s JRM Steels and M/s Bhushan Steels for supply of M.S. Ingots - Held that: - The allegation of clandestine clearance is a very serious charge. The department is required to support such a charge with tangible evidence. In the present case, the allegations of clandestine clearance has not been supported by any tangible evidence. Without support of evidence, allegation remains only allegation and cannot be taken as established. Appeal allowed - decided in favor of appellant.
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