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2017 (8) TMI 700 - AT - Central ExciseClandestine removal - while remanding the matter back to the adjudicating authority, there was clear-cut directions to the adjudicating authority to decide the issue of clandestine removal in the light of guidelines in Para-14, in the case of Arya Fibers Limited [2013 (11) TMI 626 - CESTAT AHMEDABAD] - Held that: - none of those guidelines have been followed in this case while alleging the clandestine removal against the appellant - the manufacturing unit of the appellant has never been searched and the case has been made out against the appellant on the basis of documents and laptop recovered from the premises of M/s. Shyam Salona Plywood and M/s. Shiv Shankar Plywood, a third party and the same cannot be relied upon - Admittedly, the Revenue has failed to establish the clandestine manufacture and clearance of the goods by the appellant. Therefore, the demand of duty is not sustainable - appeal allowed - decided in favor of appellant.
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