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2018 (3) TMI 1479 - AT - Central ExciseClandestine removal - It has been alleged that the appellant company had cleared the goods using Tax Invoice of M/s. V. S. Ispat. It has further alleged that they have cleared the finished goods using the Tax Invoice and Challans of the Trading unit situated at Dankuni Hooghly - Held that: - the Adjudicating authority mainly proceeded on the basis of the clarification of the Palsit Toll Plaza. It is seen that the Investigating Officers had not made any enquiry from the Transporter - There are demand of duty on the basis of loose slips on removal of goods to Guwahati DLF Limited, M/s. Super Diamond Nirman Limited, M/s. B. G. Shirke, Pune etc. The Tribunal in the case of North West Switch Gear Ltd Vs. Commissioner of Central Excise, Delhi [2014 (3) TMI 50 - CESTAT NEW DELHI] held that the charge of clandestine removal is a serious allegation. Thus, it has to be established by some positive and cogent evidences. The demand of duty along with interest and imposition of penalty, cannot be sustained and it is set aside - appeal allowed - decided in favor of appellant.
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