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2018 (2) TMI 892 - AT - Central ExciseClandestine removal - certain manufactured goods have not been entered in statutory records and certain torn out invoices were also found in dustbin - retraction of statements - Held that: - the affidavit which has not been filed with the Department in time cannot be the basis for violation that the statement has been retracted from next day by Shri Nagappa. Therefore the retraction is not admissible - Revenue has been able to prove clandestine removal of goods on the basis of the torn of invoices recovered during the course of investigation - demand upheld - penalty on partnership firm upheld - penalty on partner set aside - appeal allowed in part.
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