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2017 (10) TMI 79 - AT - Central ExciseClandestine removal - copper wires, falling under Chapter 74 of the Central Excise Tariff Act, 1985 - penalty - Held that: - the Appellant had recorded the stock particulars of the finished goods in the statutory records, the same cannot be confiscated and redemption fine cannot be imposed on the Appellant - On perusal of case records, the Appellant had produced the records/documents to show that the goods were not removed in the clandestine manner. However, such documents and explanation furnished by the Appellant have not been considered by the authorities below and the adjudged demand was confirmed solely based on the allegations levelled in the SCN - prudence and justice require that confessional statement should not be made sole ground from proving guilt. Thus, guilt should be established beyond reasonable doubt on the basis of material/evidence available on record. The Department has not established its case satisfactorily in support of clandestine removal of goods - demand withheld. As regards confiscation of finished goods in the case of Appellant No.2, the ld. Commissioner (Appeals) has upheld the confiscation, stating that the goods were not accounted for and no documentary evidences with regard to the legitimate possession of the same were produced - Held that: - Since, the Department has taken the divergent views regarding maintenance of records; confiscation of finished goods cannot be upheld in absence of proper substantiation. Thus, the impugned order upholding confiscation of finished goods is not legally sustainable. Further, the documents/records / explanation furnished by the appellant with regard to alleged clandestine removal of goods have not been addressed properly by the authorities below. Without any independent corroborative evidence of the buyer of the goods, mode of transport, method of receipt of sale proceeds etc., the statement recorded from the supervisor Shri Satish Kashyap alone, cannot be relied upon to support clandestine manufacture and clearance of the finished goods - demand withheld Appeal allowed - decided in favor of appellant.
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