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2018 (4) TMI 894 - CESTAT NEW DELHIClandestine removal - MS ingots - entire production was not reflected in the records - shortages of raw material - Held that: - It is well established that onus to prove clandestine removal is upon Revenue and same is required to be discharged by production of positive, corroborative and cogent evidence and cannot be made on the basis of assumption and presumption - Revenue has not recorded the statements of any production incharge of the company or any other employee of the Company relatable to production of goods or clearance of the goods. No statement of transporter or any of the customer is available on record - demand of duty set aside. Shortages of various raw materials found in the premises - Held that: - such shortages cannot lead to any conclusion of their clearance so as to ask for reversal of CENVAT credit - demand set aside. Appeal allowed - decided in favor of appellant.
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