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2018 (7) TMI 841 - AT - Central ExciseClandestine removal - search conducted at the premises of M/s Monu Steels & M/s Gopal Traders - no investigation at the appellant's end except recording of the statement of the Director - Held that:- In the present case, the entire endeavour of the Revenue is based upon the documents recovered from the premises of M/s Moun Steels & M/s Gopal Traders read with the statement of their Director and by ignoring the statement of the Director of the present appellant. 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 e made in the third party's documents of Commission Agent and transporters cannot lead to the fact of clandestine activities. Demand not sustainable - appeal allowed - decided in favor of appellant.
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