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2012 (9) TMI 170 - AT - Central ExciseWaiver of pre-deposit – clandestine removal of goods - manufacture and sale of M.S. ingots – Held that:- MSEB’s G-7 Forms and electricity bills disclosed the actual consumption of electricity and the Revenue has been able to show that the appellants suppressed production of M.S. ingots - when the department discharged their initial burden of proof by showing excess consumption of electricity (a major input) by the appellants, the latter did not have any valid explanation to offer. Hence the Revenue cannot be faulted for demanding duty on the steel ingots which could have been manufactured by consuming the excess quantity of electricity - Suppression of relevant facts is inbuilt in clandestine production of excisable goods and its removal without payment of duty, and the same, prima facie, stands established in these cases - assessees directed to deposit
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