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2018 (5) TMI 1657 - AT - Central ExciseClandestine removal - sent ingots to the present manufacturing unit and received TMT bars from there, without payment of duty - evidences based on third party records and statements - Held that:- The appellate authority having held the third party evidence as insufficient for confirming the demand on TMT bars, should have held the same evidence to be insufficient for confirming the demand in respect of ingots - the issue i.e whether third party records can be held to be sufficient for clandestine removal is the subject matter of various decisions of the Tribunal and it has been repeatedly held that the third party records cannot be considered sufficient for upholding the charges of clandestine removal. Inasmuch as the Revenue’s entire case is based upon the documents recovered from the premises of M/s Pankaj Ispat, without there being any corroborative evidence, the impugned orders are not sustainable - appeal allowed - decided in favor of appellant.
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