2015 (12) TMI 67 - AT - Central Excise

Clandestine removal of goods - whether the difference in figures of final product/raw-materials as reflected in RG-I register and as reflected in the bank statements can lead to the findings of clandestine removal or not - Held that - Admittedly, apart from difference, there is no other evidence on record indicating clearance of goods without payment of duty. As such, I find no infirmity in the impugned order of the Commissioner (Appeals) - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the appeal filed by the Revenue against the order of the Commissioner (Appeals). The issue was whether differences in figures of final product/raw-materials in registers and bank statements indicate clandestine removal, but without corroborative evidence, such differences do not prove clandestine manufacture and removal.