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2019 (4) TMI 1594 - AT - Central ExciseClandestine removal - demand based on the slips recovered from the M/s Baheti Dyechem, whch are relating to trading activity - HELD THAT:- Examination of the slips recovered from premise of Baheti Dyechem at Bhiilwara shows that Annexure C is merely a summary of the said slips. In these circumstances it is apparent that the entire demand of duty is based on the slips recovered from the premise of M/s Baheti Dyechem at Bhilwara. The Commissioner after examining the documents has come to the conclusion that slips recovered at the premise of M/s Baheti Dyechem at Bhilwara are not relating to production activity but relating to trading activity. The impugned order comes to the conclusion that the slips recovered from the M/s Baheti Dyechem do not relates to production activity but trading activity. In these circumstances, the Annexure C to the SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the M/s Baheti Dyechem at Bhilwara. Appeal allowed - decided in favor of appellant.
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