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2018 (7) TMI 1272 - AT - Central ExciseClandestine removal - demand based on the confessional statement of Shri Vimal Sharma - no corroborative evidences - Held that:- The original and first appellate authority have relied only on the confessional statement without having any material to corroborate the same - reliance placed in the precedent decision of this Tribunal in the case of Portland Cement (I) Ltd. [2015 (1) TMI 941 - CESTAT NEW DELHI], where it was held that in the absence of any other material to corroborate the confessional statement by the person in-charge of the business, the liability cannot be fastened on the persons. Appeal allowed - decided in favor of appellant.
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