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2018 (4) TMI 956 - AT - Central ExciseClandestine removal - corroborative evidences - Department has demanded the duty for the reason that there was high electricity consumption and on the basis of invoices / vouchers recovered during the period of search. Held that: - Apart from electricity consumption, no other corroborative evidence was collected by the department. No buyer of the finished goods was found or examined. No vouchers pertaining to raw material supply or inputs was found during the course of search. Other evidence regarding inputs, labour, transport were also not collected by the department - the clandestine removal is a very serious charge for which substantial evidence is required. Since, the department has not proved the clandestine removal of the finished goods with any corroborative evidence and made out a full proof case, demand cannot be confirmed - appeal allowed - decided in favor of appellant.
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