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2018 (10) TMI 758 - AT - Central ExciseClandestine removal - demand based on statement furnished to the bank for inflated sales figures, non-duty paying invoices recovered during the course of investigation and statement of one Shri Mahesh Tiwari - Held that:- During the impugned period, Shri Mahesh Tiwari was not related to the appellant, therefore, the statement of Shri Mahesh Tiwari cannot be the basis to allege clandestine removal of goods. Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason to allege clandestine removal of goods in the absence of the other related evidences, such as, electricity consumption, procurement of raw material, how the goods have been cleared, how the extra labour has been employed and flow back of money - Admittedly, no effort has been made and the only effort has been made from the consignee who also stated that goods were not purchase from the appellant. Appeal allowed - decided in favor of appellant.
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