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2018 (5) TMI 1659 - AT - Central ExciseClandestine removal - demand based on documents recovered from M/s Monu Steels, who is a commission agent - allegations based on inquiries made in the third party’s documents - Held that:- The Tribunal in the case of CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. [2015 (11) TMI 455 - CESTAT NEW DELHI] held that the allegations based on inquiries made in the third party’s documents of Commission Agent and transporters cannot lead to the fact of clandestine activities. In the present case, the entire endeavor of the Revenue is based upon the documents recovered from the premises of M/s. Monu Steels read with the statement of their Director and by ignoring the statement of the Director of the present appellant - demand cannot sustain - appeal allowed - decided in favor of appellant.
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