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2017 (12) TMI 1024 - AT - Central ExciseClandestine removal - Cement - allegations against the appellant are that they have manufactured cement clandestinely and cleared with payment of duty - Held that: - The circumstantial evidence in the form of two trucks found standing in front of the factory is not supported in the form of a panchnama. The capacity of the factory to produce cement containing clinker and slag 50:50 is doubtful - we are of the view that the evidences can, at the most, give rise to doubt in the mind of a prudent man that the entire receipt of raw materials and clearance of finished products is not accounted. However, the allegations of clandestine clearance is a very serious charge and is required to be established on the basis of tangible evidence. But this onerous burden has not been discharged by Revenue. The department has failed to bring on record tangible evidence to support the allegation of clandestine clearances. Appeal allowed - decided in favor of appellant.
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