Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1311 - CESTAT AHMEDABADClandestine removal - finished goods - entire case of the Revenue is on the findings of the lower authorities that two duplicating note books were found which contained information regarding clandestine removal of the goods - Held that: - the two purchasers at the end of the statements itself have stated that they have not received any goods without duty paid documents from the appellant. It seems that the First Appellate Authority has not considered these important/vital evidence that the purchasers statements cannot be relied upon, on the face two purchasers retracted the statements while, two of them denying receipts of goods without documents. The appellant had produced a Chartered Engineer Certificate indicating the production capacity and the details which indicated that the appellant s factory could not have produced the kind of goods allegedly removed clandestinely, during the period in question - the charge of clandestine removal is very serious in nature, and the claim of the appellant s counsel nothing corroborative is brought on record as to unusual consumption of utilities and unaccounted purchase of raw materials, is correct. Appeal allowed - decided in favor of appellant.
|