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2024 (1) TMI 577 - CESTAT CHANDIGARHClandestine removal - clearance of plywood and block board evading Central Excise duty - allegation only on the basis of the alleged supply of one of the raw materials as per the weighment slips recovered from Shri Ashok Aggarwal - HELD THAT:- Department did not find it convenient to investigate the actual receipt of formaldehyde by the appellants from Shri Ashok Aggarwal, leave alone the establishment of purchase of other raw materials, consumption of electricity, deployment of labour, manufacture of excisable goods, clandestine removal, sale of excisable goods and receipt of sale proceeds etc. Department argues that a case of clandestine removal cannot be and need not be established with a mathematical precision. A serious charge like clandestine removal cannot be levelled on the basis of a mathematical calculation i.e just by calculating a quantum of plywood that could have been manufactured using the alleged receipt of formaldehyde. The Department has not made out any case of clandestine removal against the appellants and therefore, the impugned order is not sustainable and is liable to be set aside - Appeal allowed.
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