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2021 (8) TMI 702 - AT - Central ExciseClandestine Removal - M.S. Ingots and TMT Bars - supply of unaccounted raw materials - reliance placed upon third party evidences - evidentiary value of the third party evidence - corroborative evidences or not - HELD THAT:- There is no other evidence or documents in the form of stock verification of the raw-materials of the appellant, and the materials supplied to M/s.PIL, nor any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw materials to M/s.PIL. In absence thereof the documents recovered from M/s.PIL cannot be held against the appellant - It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi, in the case of C.C.E. & S.T. -RAIPUR VERSUS P.D. INDUSTRIES PVT. LTD. [2015 (11) TMI 455 - CESTAT NEW DELHI]. The impugned order confirming the recovery has no legal basis to be sustained - Appeal allowed - decided in favor of appellant.
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