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2017 (6) TMI 1021 - AT - Central ExciseClandestine manufacture and removal - Gutkha - recovery - railway receipts formed the main basis for quantification of demand - Held that: - non-existence of basic, credible and cogent evidences in the case made by the Revenue - Many presumptions and inferences have been made by the adjudicating authority to arrive at his conclusion. The original authority found that the seizure of gutkha at various premises and railway stations without documents are clear-cut evidence of appellant indulging in calendestine removal. We find that while gutkha was seized in various places, the un-accounted clearance of such gutkha by the appellant has to be shown by supporting evidence. The seizure of gutkha in other places by itself will not establish un-accounted clearance. The case of the Revenue against the main appellant with reference to clandestine manufacture and clearance could not be sustained, for want of credible and cogent evidence - appeal allowed - decided in favor of appellant.
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