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2017 (11) TMI 1505 - CESTAT CHENNAIClandestine removal - allegations raised against the respondents were that they were removing Cone Yarn (dutiable) without paying duty under the guise of Hank Yarn (exempted) - Held that: - the demand is mainly raised based upon the statements of the co-noticees, who are the Reeling Units. However, the department has not filed appeal against the co-noticees and has filed appeal against only on the main appellant - the allegation of the department that the appellant did not remove Cone Yarn to the Reeling Units but instead they have dispatched the dutiable Cone Yarn to yarn traders, without payment of duty is not supported by any documentary evidences, though the learned Authorised Representative has attempted to argue based upon the entries in the Gate Register - also, there is no evidence relied by department to prove the allegations in the show-cause notice - appeal dismissed - decided against revenue.
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