Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1389 - CESTAT NEW DELHIPenalty on clandestine removal of goods - Held that:- Shortage of goods admitted to have been cleared from the factory without preparing Central Excise invoices and payment of duty - During investigation no question has been asked which could reveal the knowledge or even intention on the part of the authorised signatory - Penalty on a person cannot be imposed on assumption and presumption - The department has chosen to pursue vigorously such a case without disclosing how the finding of facts by the Commissioner (Appeals) is incorrect - Decided against Revenue.
|