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2018 (2) TMI 1020 - AT - Central ExciseClandestine manufacture and removal - shortage of stock - on examination of the electrical power consumption for the period from 5.8.2011 to 18.1.2012, it was found that there is huge gap in the electric power consumption and case of production per metric ton (PMT) ranging from ₹ 1972/- per M.T. during December 2011 to January 2012 to ₹ 2171/- per MT during August 2011 - demand is based upon the private note book and invoice books recovered from the room of Shri Kuldeep Saini, the Supervisor of the Appellant Company. Held that: - The officers has not been able to find single buyer of the said goods shown to have received the goods from the Appellant. There is no corroboration with goods having been received by any single person. Even not a single statement of transporter or driver of vehicle has been recorded to show that the goods allegedly were removed from the Appellant factory without payment of duty. No investigation has been undertaken from the raw material supplier as whether any goods were received by the Appellant in clandestine manner. Though the show cause notice has relied upon the statement of weighbridge owner to allege that the clandestinely cleared goods by the Appellant were weighed at the said weighbridge, however even the vehicle owner or drivers were not questioned whose vehicle numbers were mentioned in the weighbridge register - no evidence in the form of receipt of amount towards consideration of such alleged clandestine clearance has been brought on record. The revenue has alleged that the looking to the power consumption it shows that the Appellant had manufactured and cleared the goods without payment of duty - Held that: - only on the basis of electricity consumption without showing commensurate quantity of raw material consumed, source of procurement of excess raw material, payment made to raw material supplier, excess labour involved, clearance of finished goods its transportation and receipt of consideration of finished goods, the demand cannot be made - demand not sustainable. Appeal allowed - decided in favor of appellant.
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