Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 784 - AT - Central ExciseClandestine removal - MS bars - Revenue entertained a view that the higher figures reflected in ER-4 return is the correct clearance from the appellant’s factory and the difference has been cleared without payment of duty, in a clandestine manner - Held that:- Apart from the said difference, there is virtually no other evidence on record to show any clandestine manufacture and removal of the goods. Even if the assessee’s explanation is not accepted it has to be appreciated that both the figures stand given in the two returns by the appellants themselves. The charges of clandestine removal are required to be produced by the Revenue and onus is heavily placed upon them. No efforts stand made by the Revenue to further investigate the matter and collect evidence of any clandestine activities - demand set aside. CENVAT Credit - duty paying invoices - credit availed on the basis of photocopies of the invoices issued by the input supplier - Held that:- The input supplier as also the appellant are falling under the same division and the input supplier have got the photocopies of the invoices certified by their range Inspector to the effect that the said inputs stand cleared by the manufacturer on payment of duty. In addition, the returns filed by the said manufacturer as also the challans issued by them stand produced - denial of credit on a hyper-technical ground, in the absence of any allegation of non-receipt of goods by the assessee, is not called for - demand set aside. Appeal allowed in toto.
|