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2017 (3) TMI 1090 - AT - Central ExciseClandestine removal - Gutkha - alleged increase in the speed of gutka making machines i.e. by making 80 number of pouches per minute instead of 60 pouches per minute - the Revenue’s case is entirely based on the statements of Shri Tarachand recorded, and the panchnama drawn on 19.3.2008, i.e. the date of visit of Central Excise officers - Held that: - there is no sufficient corroborative evidences available in the form of supplies and receipt of raw material and the dispatch / transportation of the extra production by the appellant and to whom the supplies of extra production were made, and which were the means of transport for supply and disposal of said extra production. Thus the Revenue’s case which is based mainly on the statement of the partner, Shri Tarachand cannot be sustained - independent panchnama witnesses retracted their statements though after a lapse of long period. It is on record that panch witnesses deposed before the Commissioner saying that they did not witness the testing of the speed of machines by the Central Excise officers and further the said witnesses had not been present during the recording of the statement of Shri Tara Chand and they did not send the annexures to the statement of Shri Tara Chand - demand set aside - appeal allowed - decided in favor of appellant-assessee.
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