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2018 (3) TMI 169 - AT - Central ExciseClandestine removal - The case of the Revenue is based upon such private booklet, panchnama i.e. at site wherein it is indicated that there was shortage of finished goods; confessional statement of one Shri Sharma - Held that: - In the absence of any evidence to show or indicate that this booklet on which reliance has been placed by Revenue to hold that there was clandestine removal for the period 1.9.2001 to 15.9.2001, the entire case of the Revenue falls down in the absence of any corroborative evidence in the form of purchaser or transporter's document to indicate clandestine clearance from the factory premises of the appellant. Besides, this document which is termed as booklet and no other evidence is coming forth from the record to hold that there was clandestine removal of the finished goods. In the absence of any other evidence more specifically positive evidence establishing evasion and the absence of any other material reflecting purchase of excessive raw material, excess consumption of resources, the demand of clandestine removal fails miserably. The charge of clandestine removal of the goods on the main appellant and consequent penalty on the Director does not stand scrutiny of the law and the demand needs to be set aside - appeal allowed - decided in favor of appellant.
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