Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 226 - AT - Central ExciseCharge of evasion of duty – This is an appeal filed by the Revenue against impugned order, in which Commissioner allowed the appeal filed by the respondents against differential duty confirmed against them under Section 11A of the Central Excise Act and equal amount of penalty imposed on them under Section 11AC Day book showing excess realization – day book was seized from premises of assessee, who denied its ownership - We find that charge of evasion cannot be found solely on the basis of records of third party. - The Day Book cannot be relied on as the author of its contents could not be identified and his statement obtained. Revenue has not been able to establish receipt of excess amounts against clearances of yarn by the respondents with any reliable evidence. The Commissioner (A) also had found that the Day Book and the records of the broker did not match in entirety. – appeal is dismissed
|