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2018 (4) TMI 361 - CESTAT NEW DELHIClandestine removal - the demand of duty against the respondent were primarily based upon the loading advice, test certificates (Joint Analysis Report) as also certain loose records and the documents recovered from their factory - input-output ratio - Held that: - on being questioned as to whether further investigations were carried out by the Revenue to show the procurement of the raw materials, the actual manufacture of the good and their clearances from the factory and as to whether the identity of the buyers, was found and investigations made at their end, ld. DR has not been able to draw the attention to any of such evidences. It is an established law that the clandestine removal charges are required to be upheld by referring to the tangible and positive evidences and the same cannot be arrived at on the basis of assumptions and presumptions or doubts. Appeal dismissed - decided against Revenue.
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