2026-VIL-86-CESTAT-DEL-CE
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  2. 2026-VIL-86-CESTAT-DEL-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of pan masala – Allegation of clandestine clearance – Demand of duty – Appellant is engaged in business of manufacture and sale of Pan Masala – Department received intelligence to effect that Appellant had clandestinely removed manufactured goods without cover of invoice and without payment of appropriate duty – After investigation, department issued show cause notice to Appellant by proposing demand of central excise duty – Principal Commissioner confirmed demand proposed in show cause notice – Whether department has established charge of clandestine clearance of goods against Appellant with sufficient evidence – HELD – Findings have been recorded against Appellant on basis of diaries recovered from premises of third parties and oral statements of witnesses. Demand cannot be sustained merely on basis of third party documents and statements in absence of any tangible or corroborative evidence. There is nothing on record which may establish procurement of raw materials for manufacture of goods in factory of Appellant. There is also no proof of receipt of consideration against alleged illicit clearance by Appellant. Even in respect of transportation, no incriminating evidence was found in premises of Appellant. Documents recovered from transporters do not establish any case of clandestine removal of goods by Appellant. It clearly transpires from aforesaid discussion that charge of clandestine removal of goods by Appellant had not been substantiated by department. Principal Commissioner committed an error in holding that charge of clandestine removal of goods by Appellant stood proved. Impugned order passed by Principal Commissioner is set aside – Appeal allowed
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