9911796707
TMI Blog2017 (11) TMI 2026X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are solely based upon the Sales Tax Returns figures. The Tribunal s decision in the case of VIGIROM CHEM PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [ 2009 (8) TMI 1015 - CESTAT BANGALORE] laying down that the clandestine allegation cannot be made exclusively on the basis of record of sale of goods in the Sales Tax Returns. Otherwise also, the allegation of clandestine activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Returns. The impugned order set aside - appeal allowed. - Ex.Appeal No.861/11 - FINAL ORDER NO.F/O/77661/2017 - Dated:- 6-11-2017 - MRS. ARCHANA WADHWA, HON'BLE JUDICIAL MEMBER Shri N. K. Chowdhury, Advocate for the Appellant (s) Shri K. Chowdhury, Supdt. (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides duly represented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the arguments, the ld.A.R. for the Revenue, submits that inasmuch as they have shown higher figures in the Sales Tax Returns and have not come forward for any explanation, the findings of the lower authorities are required to be upheld. For the above proposition, he relies on the Tribunal's decision in the case of Victor Component Systems Pvt. Ltd. Vs. Commr. of Central Excise, Delhi II : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scenario, the said finding is neither warranted nor justified. The Revenue s reliance on the Tribunal s decision in the case of Victor Component Systems Pvt.Ltd. referred (supra) is not appropriate inasmuch as it is seen that in that case, the Revenue relied upon the entries made in private records seized and recovered from the appellant s premises and the matter was remanded for re-quantificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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