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2018 (2) TMI 1110 - AT - Central ExciseClandestine removal - Gutkha under the brand name Dilbagh - It appeared to the officers of Central Excise department from the loose slips found, clearances of Gutkha without payment of duty - demand based on loose slips found and statements of persons - Held that: - the Annexure A which quantified the demand was based on various presumptions including the quantity of HSD required for running for one hour, the number of pouches that can be manufactured per hour from each machine and that 81 machines were running all throughout - the evidence of consumption of HSD was based on the record collected by Revenue from fuel stations and the same record was not confronted before the partner of the appellant M/s.Som Aromatics and therefore the said evidence became third party evidence. The entire show cause notice is presumptive - Revenue could not establish manufacture of 116582400 pouches of Gutkha during the period from October, 2006 to November, 2006 and Revenue could not establish manufacture of 1437782400 pouches of Gutkha for the period from December, 2006 to August, 2007 alleged in the said show cause notice. Central Excise duty is on manufacture - In the present case the burden to prove that above stated quantity of pouches were manufactured by M/s.Som Aromatics was on Revenue. Revenue could not establish manufacture of above stated quantities of pouches of Gutkha during above stated period. The SCN is presumptive - appeal allowed - decided in favor of appellant.
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