Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 77 - AT - Central ExciseClandestine removal - MS Rounds, Flats etc - allegation based on higher of electricity - principles of audi alteram partem - Held that:- The sole reliance to allege a clandestine activity rests on the uncorroborated statements of the bill traders. Admittedly, such statements are neither given to the assessee for rebuttal, nor did the Revenue think it fit to subject those persons to cross-examination by the assessee. Hence, their statements cannot be taken into consideration - The action of the Revenue authorities is therefore clearly hit by the principles of audi alteram partem and hence, the consequent Orders are clearly unsustainable for which reason, the same is set aside. Even with regard to alleged electricity consumption, no documentary evidence is available nor has there been any attempt to prove procurement of raw materials, proof for transportation or even payment outside the books, since it is the settled position of law that allegations howsoever strong, cannot take the place of proof. Appeal allowed - decided in favor of appellant.
|