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 761 - AT - Central ExciseClandestine manufacture and removal - it was alleged that the appellants have traded, but have used ‘Common Invoice Book’ for supply of traded goods as well as manufactured goods - Held that: - in the absence of any cogent & positive evidences in the Show Cause Notices as well as in the impugned Orders showing clandestine manufactured & clandestine removal of goods in the guise of trading, the demands of Central Excise duty confirmed by the Adjudicating Authority on the basis of evidences for the earlier period, is not sustainable - appeal allowed - decided in favor of appellant.
|