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2018 (1) TMI 823 - AT - Central ExciseClandestine removal - shortage of stock - demand on the basis of Statement of Shri H M Thakore and Shri U H Thakore and delivery challans recovered at the factory and office premises - Held that: - It is undisputed that the delivery challans were in fact indicating the name of the purchaser; no efforts were made by the Revenue authorities to record the statements any of purchaser of the finished goods, more so when the delivery challans had the name and address of the purchasers - the investigation in this case is done haphazardly as the Officers of the Revenue not recorded any statement of transporters or purchasers whose name according to the revenue was mentioned on the delivery challans recovered from the factory premises and office premises of the main appellant. There is no iota of an evidence produced by the by the Revenue in the allegation in the show cause notice of purchasing of unaccounted raw-material, clandestinely manufactured the goods which could have been ascertained by the unexplained consumption of resources and the movement of the goods clandestinely from the factory premise is not established in any form. The Division Bench of the Tribunal in the case Arya Fibre Ltd [2013 (11) TMI 626 - CESTAT AHMEDABAD] has held that there has to be corroborative evidence of actual manufacture of the goods and clearance to identify the persons, place of appellants made in order to upholdi the allegation of clandestine removal. Appeal allowed - decided in favor of appellant.
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