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2021 (3) TMI 677 - AT - Central ExciseClandestine production and removal - shortage of goods - duty evasion - demand against the main Noticee has been dropped, and the appellant being co-noticee also seeks relief - Subsequent filing of appeal against the said order, by Revenue - case of Revenue is that appeals of remaining 12 Notices are still pending consideration before this Tribunal - Reliability on third party documents - HELD THAT:- In the present appeal, there is no additional document except the documents/evidences as have been discussed by the Division Bench of this Tribunal in SMART STEELS, HARYANA ROLLING MILL, EURO PRATIK ISPAT PRIVATE LIMITED, PRAGATI INGOTS & POWER PRIVATE LIMITED VERSUS PR. COMMISSIONER OF CENTRAL TAX [2019 (8) TMI 1022 - CESTAT NEW DELHI] with respect to the same Show Cause Notice as has been adjudicated vide the impugned order under challenge. The present appeal is before Single Bench because quantum of demand against the impugned appellant falls within the jurisdiction of Single Bench. Reliability on third party documents - HELD THAT:- The reliance of third party documents while conforming demand against present appellant is also observed to be unjustified and unreasonable. Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party evidence. Department has failed to prove the allegations against the present appellant - Demand do not sustain - appeal allowed - decided in favor of appellant.
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