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2018 (2) TMI 1436 - AT - Central ExciseClandestine removal - case of Revenue is that the respondents have maintained two sets of invoices in order to remove finished products without payment of duty - Held that: - It is brought out from records that other than four numbers of invoices, no other double set of invoices were unearthed during the investigation. The statement of the buyers whose name is mentioned in the double set of invoices were recorded by the department. All of them have stated that they have no idea about such invoices and that they have received only duty paid goods. The department has not ventured to verify and find out whether the quantity covered in the alleged second set of invoices were actually raised in the factory of the recipients - the department has not conducted any investigation for unaccounted raw material for the huge clandestine clearance alleged against the respondent. So also there is no evidence for flow back of funds. The entire case is built on mere suspicions of officers without any documentary evidence. Appeal dismissed - decided against Revenue.
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