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2018 (12) TMI 1020 - AT - Central ExciseCENVAT Credit - no physical verification of stock had been conducted by the Department to substantiate the allegations - principles of natural justice - Held that:- In absence of the inputs in question, the corresponding final products could not have been manufactured. Since the Appellant had been maintaining records, the Department ought to have shown how such records were incorrect to corroborate the statements of the transporter recorded by them. When there is a material on record to suggest otherwise than what has been concluded, a contradicting conclusion cannot be arrived at by disregarding the evidence and without discrediting the same. In the absence of any corroborative evidence, the contentions of the Revenue cannot be accepted. Appeal allowed - decided in favor of appellant.
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