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2019 (4) TMI 1410 - AT - Central ExciseClandestine removal - Sponge iron - demand based on the documents called “weighment slips” recovered from the residential premises of third party - opportunity for cross-examination denied - principles of natural justice - HELD THAT:- The learned Commissioner has proceeded to confirm the demand on the basis of documents seized from third party, etc. The appellant has successfully rebutted these evidences relied upon by the Commissioner - no investigation has been undertaken by the Revenue towards procurement of additional raw materials clandestinely. No other corroborative documents have been produced. Investigations against the consignees have also not been done before raising demand on the allegation of clandestine clearance. The onus is definitely on the Department to establish manufacture and clearance of such goods and also the receipt of payments. Demand of duty do not sustain - penalties also cannot sustain - appeal allowed - decided in favor of appellant.
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