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2018 (2) TMI 812 - AT - Central ExciseClandestine removal - allegation is that unaccounted raw materials, i.e. MS ingots were received by the respondent from DSML - Held that: - the main documentary evidence in this case is the loose sheets recovered from the respondent factory and hard disc recovered from the computer installed in the premises of DSML. According to department, the Director of respondent company Shri Ashok Bohra has identified the handwriting of the loose sheets is that of Christopher. But the department thereafter has not chosen to record any statement of Christopher. No reason is seen stated for not recording his statement. The allegation is that unaccounted raw materials, i.e. MS ingots were received by the respondent from DSML. However, no documents have been unearthed from the premises of the respondent to show such unaccounted receipt of raw materials or unaccounted manufacture and clandestine clearance of finished products. The use of the electricity consumption or the accounts of finished products manufactured during the relevant period as recorded in the registers do not show any discrepancy. So also there is no evidence to support the transportation of unaccounted receipt of raw materials or the unaccounted / clandestine clearance of finished products. The main evidence which is the computer printout taken from the hard disc of the computer of DSML also does not relate to the accounts of the respondent. The department has no case that these in any manner deal with the accounts/ registers maintained by respondent. Demand set aside - appeal dismissed - decided against Revenue.
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