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2017 (12) TMI 224 - AT - Central ExciseClandestine removal - corroborative evidences - retraction of statements on which reliance was placed upon - Held that: - no search was conducted at the business premises of the assessee-Appellants. The Department had not taken into account the consumption of raw material in the appellants’ factory. So, it is very difficult to say that the raw material was supplied by the assessee-Appellants. For want of evidence, all the statements which were recorded, were retracted later - no demand can be raised on the basis of statements which were retracted, especially when no corroborative evidence was collected by the Department to substantiate the allegation of clandestine removal. Clandestine removal is very serious charge which requires corroborative evidence and in the instant case, no corroborative evidence was collected by the Department - appeal allowed - decided in favor of appellant.
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