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2019 (9) TMI 218 - CESTAT NEW DELHIClandestine manufacture and removal - Hellogen Bulbs - parallel invoices - the whole case of Revenue against these appellants is linked to the receipt of glass shells of Unit No.I with further allegation of manufacture of Automotive Bulbs and clandestine clearance - HELD THAT:- The very basis of the demand (receipt of bulb shells /capsules), no longer remains in existence. The very basis for alleged manufacture and removal of the goods, no longer exists. In view of the findings of a Coordinate Bench of this Tribunal in the appellant’s own case–Unit M/S AUTOLITE INDIA LIMITED, MAHIPAL GUPTA, GOPAL MATHUR, R.K. MATHUR VERSUS VS. CCE, ALWAR [2018 (3) TMI 766 - CESTAT NEW DELHI], where it was held that the charge of clandestine clearance cannot be upheld only on the basis of the seized private record especially in view of the fact that the statements admitting clandestine clearance of such goods stand retracted. Appeal allowed - decided in favor of appellant.
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