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2018 (5) TMI 1206 - AT - Central ExciseClandestine removal - Revenue’s entire case is based upon the rough slip pads recovered during the course of visit of the officers as also on the statement of Shri Ankit Chabbra - Held that: - apart from the said statements which the appellants have challenged, there is nothing on record to show the clandestine activities of the appellant - Revenue has not made any further investigations as regards the procurement of the raw material and has not approached the raw material suppliers. The allegations of clandestine removal are serious allegations and are required to be proved by the Revenue, by raising sufficient positive evidence. The same cannot be upheld merely on the basis of rough sheets and the uncorroborative statements. There being no corroboration by any acceptable evidence in the present case, impugned order cannot be upheld. Appeal dismissed - decided against Revenue.
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