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2018 (5) TMI 97 - AT - Central ExciseClandestine removal - It is the submission of appellant that except for the recovery of the diary and the statement of the individual from the factory of the main appellant there is no corroborative evidences - Held that: - In the absence of any corroborative evidences that supports the allegation of clandestine removal relying only on statements of the managing director for confirmation of demand is not in consonance of law - a similar situation came in the case of CCE, Jaipur Vs. Tara Chand Narash Chand [2018 (1) TMI 209 - RAJASTHAN HIGH COURT] wherein it was held that only on the basis of statement the case cannot be sustained - appeal allowed - decided in favor of appellant.
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