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2013 (10) TMI 720 - CESTAT NEW DELHIConfiscation of Goods – weighment of goods outside the factory premises - Waiver of Pre-deposit – Held that:- The appellant had general permission from the Central Excise authorities for outside weighment, but since he had gone for lunch, the same was not handed over to the driver, who was waiting for the same, confiscation of the goods is not sustainable, the goods had been cleared on payment of duty thus there is no question of recovery of duty once again. Prima facie there is merit in the appellant's plea that the goods loaded in the truck which had been seized were being taken to the Dharamkanta for weighment, as the officers on checking the records in the factory, found a weighment slip already prepared by the factory Manager - the appellant have a strong prima facie case in their favour - The requirement of pre-deposit of duty demand and penalty waived for hearing of the appeal and recovery stayed - stay granted.
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