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2018 (7) TMI 1206 - AT - Central ExciseClandestine Manufacture and removal - Revenue entertained a view that the three raw material manufacturers have supplied the LD film to the respondent, who have utilized the same for manufacture of their final product, without reflecting the same into statutory records - revenue’s case is based upon the recovery of some loose slips from the 3rd party premises. Held that:- It is well settled law that allegations and findings of clandestine removal are required to be based upon positive evidences produced by the revenue. There is admittedly no such evidence available on record which could show that there was unaccounted production and clearance of final products - The burden of proof to establish clandestine removal is on the revenue and is required to be discharged effectively. In the present case, apart from the confessional statement and the recovery of the loose slips from the premises of 3rd party, there is factually no other evidence to indicate any clandestine activity on the part of the respondents - demand cannot sustain. Appeal dismissed - decided against Revenue.
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