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2017 (12) TMI 228 - CESTAT ALLAHABADClandestine removal - shortages of inputs - Held that: the Show Cause Notice has not established that the alleged quantity of clandestinely cleared goods valued at ₹ 4.25 Crores was in addition to the clearance of goods valued ₹ 43,84,58,438.26/- as reflected in the record - Further value of alleged clandestinely cleared goods was based on such records of third party which are not covered by any accounting standards. Revenue did not ascertain the value of clearance from the statutory record and the information in the books of account maintained by the M/s Surya in the normal course of business to establish that the statutory records and books of account are not reliable. In respect of inputs found short, no evidence has been produced to establish that they were used in the manufacture of goods clandestinely manufactured goods and its clandestine clearance. The present SCN is presumptive in nature - appeal allowed - decided in favor of appellant.
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