Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1379 - AT - Central ExciseClandestine removal - interception of vehicle at midnight of 23.08.2003 regarding transportation of impugned goods without invoice/bill and without payment of duty - Held that: - The Department in this case, had not produced any cogent, tangible and convincing evidence in support of clandestine removal of goods and as such, the adjudged demand cannot be confirmed on the basis of mere assumptions and presumptions. The Commissioner (Appeals) has recorded detailed findings with regard to setting aside of the adjudication order, so far as it confirmed the duty liability and imposed penalty on the respondent. Since, the said order was passed based on the available records and evidences; I am of the view that the findings recorded therein cannot be disturbed at this juncture, in absence of any plausible evidence being produced by Revenue to sustain the charges of clandestine removal. Appeal dismissed - decided against Revenue.
|