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2020 (3) TMI 739 - AT - Central ExciseClandestine removal - Miss-Rolls - demand based on third party record - corroborative evidences or not - impugned order based on presumption and surmises - HELD THAT:- The whole of the case is based upon third party record. There is no corroborative evidence supporting the allegations of the department. The director of appellant No. 1- Sh. Ajay Kumar Malhotra specifically denied any clandestine clearance of Miss-Roll to BRMPL. The department neither made investigation from the transporter or the truck drivers who transported the goods from the factory of the appellant No. 1 - There is no corroborative evidence that SRSDL received raw material, manufactured and cleared the goods clandestinely. Hence allegations made against SRSDL and Sh. Ajay Kumar Malhotra, appellant NO. 1 & 2 are not sustainable and their appeals are to be allowed. Penalty - HELD THAT:- The penalty u/r 26 cannot be imposed upon a corporate body. The appellant is a private limited company hence penalty imposed is not sustainable - the penalty imposed is not sustainable. Appeal allowed - decided in favor of appellant.
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