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2018 (5) TMI 1655 - AT - Central ExciseClandestine removal - shortage of raw material and finished goods - the sole basis for demanding the duty is the diary and loose paper sheets from Shri Mohammed Nazirooddin Sheikh - Held that:- The fact remains that he was working for the appellant for supervising the production as well as supplying the labour. Shri Mohammed Nazirooddin Sheikh was also having other clients for providing similar services. In the loose papers and diary the names of other clients were mentioned. Except this evidence no other corroborative documents have been collected by the Department. Neither the suppliers of the raw material nor any buyer of the finished goods were found or examined by the Department. Clandestine removal is a very serious charge which has not been proved by the Department and no corroborative evidence was there except the loose papers which are still ambiguous as the names of the other clients were mentioned in the papers. No shortage was found pertaining to the raw material or finished goods - demand cannot sustain - Decided in favour of assessee.
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