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2023 (6) TMI 1241 - AT - Central ExciseClandestine Removal - Kamdhenu brand of the iron and steel products - evasion of service tax on royalty received from various franchisees - admissible evidences - HELD THAT:- In the present case the departments case doesn’t have any merits as the report itself being in dispute, no reliance can be made on the same to confirm the demand on the Respondent herein - no attempt has been made by the revenue to counter the findings of the adjudicating authority and thus the view taken by the Ld. Adjudicating authority cannot be accepted. Further, the deficient quantity of 20.798 MT of MS Ingot cannot be considered as concrete Circumstantial evidence in regard to allegation of huge evasion of Central Excise duty by resorting to clandestine manufacture and sale of 35948.0799 MT of MS Bars & Rods by the Respondent. It is a settled proposition that demand cannot be raised on assumptions and presumptions in cases of clandestine removal. There are no infirmities in the impunged order and hence the same is sustained - appeal dismissed.
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