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2017 (12) TMI 696 - AT - Central ExciseClandestine removal - shortage of raw material and finished goods - Held that: - the Revenue’s entire case for clandestine findings against the appellants, is based only upon the shortages detected at the time of their visit. The matter has not been further investigated by the Revenue and no evidences of such clandestine manufacture and clearance, stands produced by them on record - The Hon’ble Allahabad High Court in the case of Commr. of Central Excise, Kanpur Vs. Minakshi Castings [2011 (8) TMI 896 - ALLAHABAD HIGH COURT] has upheld the Tribunal’s decision laying down that the shortages detected at the time of visit of the officer cannot by itself lead to the findings of clandestine removal - appeal allowed - decided in favor of appellant.
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