Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 362 - AT - Central ExciseClandestine removal - shortage of goods - confiscation of Indian currencies - penalties - Held that: - the entire case of the Revenue is based upon the shortages detected at the time of visit of the officers. There is no other evidence to show clandestine removal of the said goods. It is well settled law that the shortages by itself do not lead to inevitable conclusion of their clandestine removal - impugned order set aside. The appellants have been able to establish, beyond doubt, the legal possession of the said Indian currency, in which case, the same cannot be held to be the sale proceeds of clandestinely removed goods - Inasmuch as the Revenue has not produced any evidence contrary to the evidence produced by Ahujas showing the legal possession of the Indian currency, confiscation not justified. Appeal dismissed - decided against Revenue.
|