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2017 (3) TMI 995 - AT - Central ExciseClandestine removal - Gutkha - assessee claims that the goods are being sold to unknown buyers on cash basis - Held that: - the goods seized at Raipur were infact manufactured and cleared by the appellant-assessee clandestinely without payment of duty - the claim of the appellant-assessee that the goods are covered by the 22 invoices submitted by them has been made only with the view to escape from the clutches of the law. While the onus is on the Revenue to establish clandestine removal, they are not required to prove the case with mathematical precision as such a case involves deliberate and well thought out modus operandi to evade duty - appeal dismissed - decided against appellant.
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