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2018 (10) TMI 467 - AT - Central ExciseClandestine removal - clearance of consignments with an intent to evade duty - Revenue’s view is that the clearance of the goods vide the two invoices are in addition to the goods diverted from Paradip Port. Held that:- It is surprising to note that the allegation of diversion of 2400 MT of Pig Iron has been made by Revenue without any supporting documents. There is nothing on record to indicate that the consignee M/s. MJR Steel Pvt. Ltd. has received total 4800 MT as against 2400 MT covered by the two invoices. Revenue has also not procured any documentary evidence for transport of the enormous quantity of 2400 MT of Pig Iron alleged to have been made in addition to the stock moved through Rail - the credit entry made in the RG-1 on 26/07/2006 for an additional 2400 MT and subsequent debit can at best raise a suspicion. Demand not justified - appeal allowed - decided in favor of appellant.
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