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2012 (2) TMI 473 - CESTAT AHMEDABADClandestine removal - it was alleged that appellant were indulged and clearing part of their finished products by issuing private challans and without issuing proper invoices - entire allegation of Revenue is based uopn statements of various persons, pen drive, production reports of lab assistants and Challans and party-wise statements. Held that: - the directors have accepted their role and that there was a clandestine clearances, the said statement should be considered from the point of the factual matrix of whether the said clandestine removal could be proved from the evidences on record or not. Retracted statement cannot be relied upon for establishing charge of clandestine manufacture and clearances against the assessee - Hence the statements of buyers and suppliers need to be discarded as evidences. Evidences relied upon by the Adjudicating Authority on the production reports of the lab assistants, challans and party-wise statements - Held that: - the said challans and production reports of the lab assistants could have no effect on the face of fact that the appellants manufacturing capacity was far less as recorded - when there is no evidence of clandestine manufacture, acknowledgment of the receipt of the goods from the appellants by the buyers, we find that evidences on record do not support the case of Revenue. The impugned order is not able to establish that there was a clandestine manufacture and clearance of the finished goods from the factory premises of M/s. FPML - appeal allowed - decided in favor of appellant.
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