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2016 (12) TMI 380 - AT - Central ExciseDemand - Shortage in inputs and finished products - clandestine removal - Held that: - The activities of clandestine nature is required to be proved by sufficient positive evidence. However, the facts presented in each individual case are required to be scrutinized and examined independently. The department in this case has relied upon the confessional statement of the Director which is also supported by the mentioned entries in the private records. There is no averment that the statement has been taken under duress. The assessee also does not appear to have asked for cross-examination during the process of adjudication - I find that the Commissioner (Appeals) order setting aside the demand is not proper. The demand is based on evidence which stands admitted by Director based on private records recovered from the assesses’ factory. There is nothing on record to the effect that statements relied upon have been extracted under duress. The Director also has voluntarily stated that he is satisfied with the manner of stock taking and search. Demand justified - appeal allowed - decided in favor of Revenue.
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