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2020 (3) TMI 199 - AT - Central ExciseClandestine removal - excesses and shortages of bricks and sponge iron - no corroborative evidences of allegation found - HELD THAT:- The entire case of the Revenue is based upon the shortages detected at the time of visit of the officers. There is no corroborative evidence showing any clandestine manufacture and removal of the goods. The legal position is settled laying down that clandestine removal allegations cannot be upheld only on the ground of shortages detected by the visiting officers, in the absence of any other evidence. Inasmuch as in the present case, there is no other evidence to substantiate the charge of clandestine removal, impugned order is set aside - appeal allowed - decided in favor of appellant.
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