Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 433 - AT - Central ExciseClandestine removal - Cement - corroborative evidences - On the basis of loose slips and corresponding statements recorded duly investigation and cash seized from the residential premises, it was alleged that the appellants have clandestinely removed huge quantity of cement without payment of duty - Held that: - adjudicating authority has not considered all the facts and merely held that as the maximum capacity of production 33.600 MTs and presumed that the cement has been manufactured by the appellant during Feb. 2006 to December 2006 and cleared during on 1.1.2007 to 26.3.2007. The said allegation is not sustainable on the basis of stocks taken by the department during the course of investigation on various dates - on the basis of the investigation conducted by the DGCEI in the impugned case, the matter was reported to the Sales Tax department who also investigated and the case against the appellant has been dropped - demands on the basis of loose slips pertaining to the period 1.1.2007 to 26.3.2007 is not sustainable against the appellant in the absence of any corroborative/concurrent evidence - demand set aside. Appeal allowed - decided in favor of appellant.
|