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2018 (5) TMI 1660 - AT - Central ExciseClandestine removal - removal of sponge iron without the cover of Central Excise invoices - 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. Pankaj Ispat Ltd. read with the statement of their Director and by ignoring the statement of the Director of the present appellant - the impugned orders confirming the demands and imposing penalties are unsustainable - appeal allowed - decided in favor of appellant.
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