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2014 (12) TMI 160 - AT - Central ExciseClandestine manufacture and removal of goods - Goods manufactured in name of other company - Held that:- Admittedly the appellants factory was searched subsequent to a search by Commercial Tax department of Government of Rajasthan. The Revenue has relied upon the documents recovered by the Commercial Tax Department and procured by them from the said department as also on the kachcha parchi recovered by the officers themselves during the course of their search in the appellants factory on 6.7.11. Number of statements of the proprietor of the unit stand recorded, which are inculpatory in nature and have not been retracted by them. We also find that the Revenue has approached the appellants buyers, who have given statements admitting the receipt of branded power cables as also the other cables without the cover of documents. Driver of the appellant has also admitted having transported the goods under the cover of kachchi parchis. All these evidence, according to us are sufficient to conclude that the appellant was indulging in clandestine activities. - Partial stay granted.
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