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2017 (3) TMI 1498 - CESTAT CHANDIGARHPenalties - Benefit of doubt - clandestine removal - duty paying documents - Held that: - The Revenue has not taken pain to investigate Dharamkanda owners or transporters to establish whether the goods have been weighed or transported. In the absence of any cogent evidence, particularly the buyers of the goods denied the receipt of the goods, the demand against the respondent namely, M/s.Vee Kay Concast Pvt.Ltd. is not sustainable, therefore, benefit doubt goes in favor of the respondents - the charge of clandestine manufacture and removal of the goods is not sustainable in the eyes of law - penalty set aside - appeal dismissed - decided against Revenue.
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