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2019 (2) TMI 938 - AT - Central ExciseClandestine manufacture - seal of machinery found to be broken - closure of factory - demand on the ground that the seal having been broken accidently during the period of closure, it is assumed that the said machine was used for production activities - N/N. 42/2008-CE dated 01.07.2008 - Held that:- Revenue in their memo of appeal, apart from reiterating the same allegation as were made in the show cause notice, has not further adduced any evidence to show that the broken seal of the machine has led to the use of the machine and the machine has produced Gutkha pouches on the same. The Commissioner has given a detailed finding and has also taken into account the report of the Deputy Commissioner indicating absence of any mala fide on the part of the assessee. Such report of the Deputy Commissioner is also based upon the scrutiny of various relevant documents and has not been controverted and rebutted by the Revenue. Appeal dismissed - decided against Revenue.
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