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2018 (1) TMI 365 - AT - Central ExciseClandestine removal - corroborative evidences - third party evidence - Held that: - an investigation was conducted at the end of one of supplier M/s Ambika Ispat, Raipur and some documents were recovered from the possession of the peon who was located outside the factory premises. On the basis of that diary, statement of the Director of M/s Ambika Ispat were recorded who stated that sometimes, they are clearing goods clandestinely but no investigation was conducted at the end of appellants to ascertain the fact i.e. whether the appellants have received those goods or not? The whole case has been made out against the appellants on the basis of third party evidence which cannot be relied upon. As no investigation was conducted at the end of the appellants to ascertain the facts whether the appellants are indulging and no other corroborative evidence has been brought on record to allege clandestine removal of goods. The proceedings against the appellants are not sustainable. Appeal allowed - decided in favor of appellant.
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