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2019 (1) TMI 704 - AT - Central ExciseClandestine removal - Duplex Paper - evidence in the form of Dispatch register, various statement and admission of the respondent director - Held that:- Though on the investigation which detailed in the SCN show a picture of clandestine removal of duplex paper by the respondent. However, subsequently statements were retracted by the director and employees of the respondent company, not only that all the buyers of alleged clandestine removed goods and alleged supply of raw-material retracted there statements before the adjudicating authority. In the proceeding of cross-examination it was established on the basis of their procurement of inputs, manufacture and clearance of goods i.e. input output ratio that neither any raw-material in excess was procured nor any finished goods was manufactured in excess too. The only evidence left with the department is dispatch register which was properly explained by the respondent that said register is not for clearance but for the dispatch planning wherein all the entries are not related to clearance. In this position, the serious charge of clandestinely removal is not established against the respondent - also, Ld. Commissioner (Appeals) after considering the cross-examination and other facts came to conclusion that the clandestine removal of goods is not established. Appeal dismissed - decided against Revenue.
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