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2017 (10) TMI 1117 - CESTAT NEW DELHIClandestine removal - assessee is of the view that stock taking done on the basis of eye estimation - Held that: - from nowhere of the panchnama as well as the proceedings it is coming out how the wheighment of the stock was done. Moreover, it has mentioned in the panchnama and the statement of Shri Vijay Gupta that weighment of scrap was done only on approximation basis and the assessee repeatedly asked for supply of the weighement slips which has not been provided to the assessee - As wheighment details has not been produced by the revenue, in that circumstances, it is concluded that the wheighment has been done on eye estimation basis - demand set aside. The demand of ₹ 15,55, 360/- has been confirmed on the basis of the corroborative statement of Shri Vijay Gupta. As other evidence has been produced by the revenue on record to corroborate the clandestine removal of goods, therefore in the light of the decision of the Tribunal in the case of Devender Sandhu Impex Ltd. V/s Commissioner of Central Excise., Ludhiana [2016 (1) TMI 104 - CESTAT NEW DELHI] on the basis of statement of Shri Vijay Gupta, the demand is not sustainable. Appeal allowed - decided in favor of appellant.
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