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2017 (11) TMI 873 - AT - Central ExciseClandestine manufacture and removal - case of Revenue is that it is undisputed fact that the said hand written slips were found within the factory premises and therefore, they should be accepted as evidence of clandestine removal - Held that: - Revenue did not carried any investigation in respect of procurement of raw-materials, manufacture of goods alleged to be clandestinely removed, transporters of the goods alleged to have been clandestinely removed and the purchasers of said goods - Revenue also did not investigate into flow back of money on clearance of alleged clandestinely manufactured goods. Clandestine manufacture of goods by M/s Deep Jyoti Rubber Pvt. Ltd. alleged in the said Show Cause Notice dated 06/11/2003 is not established - the value of clearance for both the years 2001-02 & 2002-03 was less than threshold limit of ₹ 1 Crore and therefore, the said Show Cause Notice 06/11/2003 does not sustain - appeal allowed - decided in favor of appellant.
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