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2017 (11) TMI 825 - CESTAT KOLKATAClandestine Removal - appeal is on the sole ground that Gate Register and loose sheets showing the clinker consumption recovered from the factory are evidences to indicate that the assessee was indulging in clandestine removal - Held that: - Commissioner has rightly observed that the said two registers cannot be made the basis for arriving at adverse findings against the assessee. For establishing clandestine removal, positive evidence in the shape of procurement of raw materials, actual manufacture of the goods, clearances by transporter, identification of the customers and payment of consideration for such clandestinely removed goods, is required to be produced on record. In the absence of the same, the appellate authority has rightly concluded in favor of the assessee - appeal rejected - decided against Revenue.
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