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2018 (1) TMI 765 - AT - Central ExciseClandestine manufacture and removal - process of fabrics - corroborative evidences - Held that: - Revenue authorities have miserably failed in bringing on record the evidence as to whom the clandestine clearance were made in any form - In the absence of details of recipient of the goods or any evidence they had accepted and admitted the receipt of goods; also in absence of clandestine purchase of raw-materials, unexplained consumption of electricity, movement of goods through transporters and receipt of sale proceedings, the demand made against the appellant seems to be incorrect and unsustainable - appeal allowed - decided in favor of appellant.
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