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2019 (6) TMI 1316 - AT - Central ExciseClandestine removal - binding wire and H.B. wire - the whole case of Revenue is based on hand written pencil ledger, seized in the premises of M/s Deepak Industries, Raipur, one of the suppliers of raw material to the appellant - HELD THAT:- This Tribunal in the case of M/S DEEPAK INDUSTRIES VERSUS CC&ST, RAIPUR [2019 (1) TMI 315 - CESTAT NEW DELHI], have held that the said hand written pencil ledger were not legible and the details were prepared on computer and relying upon the same, computerised chart was prepared and relied upon for raising the demand against the said M/s Deepak Industries. The demand on this appellant is also based on the same computerised extract prepared from the illegible hand written pencil ledger (RUD-4), in the show cause notice of M/s Deepak Industries. Further, the statement given by Mr. Ravinder Singh, Prop. of M/s Deepak Industries has also been found to be not admissible under Section 9D of the Act. Thus, the demand raised against this appellant also stand vitiated in view of the finding in the appeal of M/s Deepak Industries. Appeal allowed - decided in favor of appellant.
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