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2018 (3) TMI 1234 - AT - Central ExciseClandestine removal - whether all the invoices issued showing the clearance of parts are for the removal of finished goods or some part of finished goods and the remaining parts as such? - Held that: - there is no dispute that the respondent was indulging in clandestine removal of finished goods under the guise of parts as such - since the department had no evidence except the 10 invoices and the partner of the respondent firm has given the statement, there is no reason to demand the duty on the entire clearances of the parts treating the same as clearances of finished goods - appeal dismissed - decided against Revenue.
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