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2018 (3) TMI 4 - AT - Central ExciseClandestine manufacture and removal - 425 Transformers - demand on the ground that the goods have not been mentioned in the RG-1 register - Held that: - the Revenue in their memo of appeal have not been able to rebutt the findings given by the Lower Authorities - Admittedly, there is no evidence of clandestine removal of the goods; as also that the excess found transformers lying in the factory premises were meant for clandestine removal. In as much as, the transformers were sold to State Organizations and Power Corporation, the clearance of the same in a clandestine manner without payment of duty does not arise. Appeal dismissed - decided against Revenue.
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