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2018 (9) TMI 1355 - AT - Central ExciseClandestine manufacture and removal - Deshi Gutkha - assessee’s stand is that having rented out the premises, they have not carried out manufacturing activity. Held that:- Learned Advocate has not been able to show us and establish that the goods were actually not manufactured by the appellant but by Shri Umesh Chandra. The goods illegally manufactured having been recovered from the premises belonging to the appellant and rent agreement produced by him having been established to be a false fabricated document, the onus gets shifted to the appellant to show that the Gutkha in question was not manufactured by him. There is no evidence to rebutt the above allegations of the Revenue. Appeal dismissed - decided against appellant.
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