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2018 (6) TMI 867 - AT - Central ExciseClandestine Removal - electrical transformers - non-existence of corroborative evidences - Held that:- It has nowhere been established by the Department that the electrical transformers supplied by the appellant to M/s AVVNL were non-duty paid and clandestinely removed - the appellant has not or the requisite capacity to manufacture the required number of electrical transformers for which they have got an order of supply from M/s AVVNL, Ajmer. For meeting the supply order, the appellant have been purchasing electrical transformers from M/s Rajasthan Transformers & Electricals, Jaipur who have been clearing the same on payment of appropriate central excise duty. For establishing a case of clandestine manufacture and clearance the Department need to be have proved that the appellant have been purchasing certain raw materials for manufacture of such a huge number of transformers which have been supplied by the appellant to M/s AVVNL without payment of duty - there are not enough evidences to prove the charges of the show cause notice. The supply of transformers made by the appellant were of duty paid electrical transformers received by them from M/s Rajasthan Transformers & Electricals, Jaipur and there is no evidence to prove that there has been any clandestine manufacture, clearance and thereby evasion of central excise duty - appeal allowed - decided in favor of appellant.
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