Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (11) TMI 407 - CESTAT NEW DELHI

2016 (11) TMI 407 - CESTAT NEW DELHI - 2016 (340) E.L.T. 204 (Tri. - Del.) - Clandestine manufacture and removal of goods - HDPE /PPE bags - Held that : - It goes without saying that the onus to proof clandestine manufacture and removal of final product is placed heavily on the Revenue and is required to be discharged by production of sufficient, tangible and positive evidence. The allegation of clandestine removal cannot be upheld on the basis of mere entries made in certain private records rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

633/2016-EX(DB) - Dated:- 27-7-2016 - Archana Wadhwa, Member (Judicial) And V Padmanabhan, Member (Technical). Shri G R Singh, DR for the Appellant. ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri G R Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 3. As per facts on record, the respondents are engaged in the manufacture of HDPE /PPE bags falling under Chapter 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ements of Directors were recorded explaining such shortages. Subsequent investigations were made, based upon the recovery of a notebook titled Goods outgoing and incoming goods recovered from the security staff posted at the factory gate of the assessee. Based upon the evidence collected during further investigations, proceedings were initiated against the respondents by alleging clandestine manufacture and clearance of their final product and demanding duty of ₹ 33,89,149/-. Notice also p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urther investigation as regards the supply of raw material and receipient of final products, as also from the transporters etc. have failed to corroborate the allegation with requisite evidence so as to uphold the finding of clandestine removal. As such, by referring to various decisions of the Tribunal wherein it was held that the entries made in a private notebook, in the absence of credible corroborative evidence, are not sufficient to sustain the charge of clandestine removal, set aside the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

straight-away as an after-thought without a proper inquiry and examination of the deponent. He further observed that in the present case no investigation have been conducted to ascertain the facts on the basis of averments in the affidavit. The investigations were rather one sided and have not been conducted by the department in an impartial manner. The evidence brought on record during investigation has failed to bring home the charge of clandestine removal by alleging evidence in the form of s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version