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2018 (10) TMI 1199 - AT - Central ExciseClandestine removal - the entire case of the Revenue is based upon the hand written rough entries made in the two registers - Held that:- It is seen that apart from the said rough entries made in the two sheets, there is virtually no other evidence to establish that the appellant manufactured and cleared their final products in a clandestine manner. Even Vinod Kumar has disputed the fact that the said entries were in his hand writing - there is no evidence of receipt of excess raw material, there conversion into final products and there clearance to the identified buyers. It is well settled law and does not require the support of any precedent decision that such rough entries in the register found from the residential premises, by itself, without their being any corroborative evidences cannot lead to the findings of clandestine activities. Appeal allowed - decided in favor of appellant.
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