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2019 (5) TMI 1015 - AT - Central ExciseClandestine manufacture and Removal - shortage of stock of 18480 poly packs of Gutkha - no corroborative evidences - sole basis to allege clandestine manufacture and clearance of the goods is the document resumed from Shri Manoj Rajouria and statement of Shri Manoj Rajouria which has already been discarded by this Tribunal while remanding the matter to the Adjudicating Authority on 08/11/2016 - HELD THAT:- It is settled principal that no demand can be confirmed on the basis of third party evidences as has been the case in the impugned order -This Tribunal in various decision has categorically held that the third party record can be the sole evidence to confirm the evasion of central excise duty - reliance placed in the case of M/S. JAI MATA INDUSTRIES LTD. VERSUS CCE, ROHTAK [2013 (11) TMI 1121 - CESTAT NEW DELHI]. There is no material on record or any documentary admissible evidence to prove that the appellants are engaged in clandestine manufacture and clearance of the goods, therefore, the impugned demand is not sustainable in the absence of any evidence. Demand set aside - penalty also set aside - appeal allowed - decided in favor of appellant.
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