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2018 (10) TMI 1461 - AT - Central ExciseClandestine removal - excess stock of finished goods which was cleared without payment of duty - entire case is based on investigation conducted by the Income Tax Authority - Held that:- The entire case is based on the investigation conducted by the Income Tax Authority wherein some excess stock as compared to the book stock was pointed out - the Central Excise Officers have neither carried out any stock verification nor any further investigation to establish that goods said to have been found in excess was cleared clandestinely. In this position the case under Central Excise which is depending on Income Tax investigation cannot sustain. It is settled that when Central Excise department has not carried out any independent investigation, merely on the basis of material and investigation of other agency, the case under Central Excise Act will not sustain. Reliance can be placed in the case of Ravi Foods Pvt. Ltd Vs. CCE., Hyderabad [2010 (12) TMI 290 - CESTAT, BANGALORE]. Appeal allowed - decided in favor of appellant.
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