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2018 (12) TMI 152 - AT - Central ExciseClandestine manufacture and removal - unrecorded cash found from the business premises - illicit manufacture of Gutka - it appeared to the officer that the same is as result of unrecorded sale and clandestinely removed Gutkha of various brands manufactured at their various factories - Held that:- The appellant had only stated in his statement under section 14 that the cash found and seized was out of their business operations. The appellant had also led evidences that they had income from other business of trading in Bhusan, provisions and also on rental income. Nowhere it is stated that the cash recovered is from the sale proceeds of clandestinely removed Gutka. The allegation of clandestine removal does not stand in view of the lack of evidences on record and also the statements relied upon by Revenue are not a good piece of evidence as they are hit by section 9D of the Central Excise Act - appeal allowed - decided in favor of appellant.
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