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2017 (12) TMI 1081 - AT - Central ExciseClandestine removal - pig iron - evidences - penalty - Held that: - the allegation appears to be presumptive, as the investigating officers have not stated a single instance, the name of the party etc. to whom Pig Iron was sold by the appellant, M/s Goyal. The allegation of sending of consignment of pig iron by M/s Apparent Iron & Steel Pvt. Ltd. Goa, is also presumptive - Mr. Onkar Nath Goyal had retracted his statement recorded on 09th March, 2005 and the same cannot be weighted for imposition of penalty. Confession cannot form of levy of Excise duty, much less retracted statements. Penalty set aside - appeal allowed - decided in favor of appellant.
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