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2018 (7) TMI 1779 - CESTAT ALLAHABADClandestine removal - pig iron - the pig iron had been cleared by them without reversal of applicable Cenvat Credit - Held that:- Admittedly the entire case of the Revenue is based upon the entries made in the said log sheet read with the statement of the Director - The Revenue has not made any efforts to further Investigate the matter. No buyer of the goods, as detailed in the said log sheets has been approached by the Revenue so as to investigate the matter at that end. The appellants have contested the statement as having been given under duress, as the language of the statement itself suggests. In any case, it is found that the statement by itself cannot be made the basis for arriving at the clandestine activities and such confessional statements are required to be corroborated by independent evidences - The allegations of clandestine removal is a serious charge and the onus to discharge the same is upon the Revenue, who is required to prove it by production of sufficient and admissible legal evidence. CENVAT Credit - it was alleged that input pig iron stands cleared by the appellant after availing the Cenvat Credit - Held that:- Apart from the fact that Revenue has alleged sale of the pig iron, there is no investigations either at the end of the buyers or transporters or the manner of receipt of consideration for the same. Further no inventories were made at the time of stock-taking and there is nothing on record to show that the stock available at the production floor or as work in progress was also taken into consideration. The entire investigations of the Revenue are flimsy and does not take the matter to its logical end. Appeal allowed - decided in favor of appellant.
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