Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 11 - AT - Central ExciseClandestine removal - Nasha Brand Pan Samagri - no samples of finished goods were drawn from the premises of the appellant - Held that:- Whether the goods manufactured by the appellant contains tobacco or not is to be determine only by the test conducted by chemical examination which is not done in this case. The physical examination by the Revenue officer is not acceptable who is not a chemical examiner. The duty liability cannot be fastened on the appellant on mere assumptions and presumptions. Admittedly, Revenue has failed to prove the case with documentary evidences and no cross-examination of the witness has been granted to the appellant which in gross violation of principles of natural justice in terms of Section 9D of the Central Excise Act 1944 - allegations of clandestine removal of dutiable goods is not sustainable. Appeal allowed - decided in favor of appellant.
|