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2014 (2) TMI 818 - AT - Central ExciseWaiver of pre deposit - clandestine clearance of M.S. ingots - Imposition of equal penalty - Purchase the raw materials in the name of the Applicant No.(1) - Credit taken on purchases - Held that:- Applicant No.(1) has taken the Central Excise Registration for manufacture of excisable goods. They are also furnishing various returns to the Department in respect of excisable goods manufactured from their said registered premises. CENVAT Credit was also availed by them. We also find that on 12.06.2008, the Officers of Bolpur Headquarters (Anti-Evasion) took physical stock in the factory of the Applicant No.(1) and detected shortage of 1036.427 MT of M.S. Ingots. Shri Ashok admitted the shortage and clarified that some clearances were made by them without proper accounting and accepting the duty liability of such shortage quantity, he made an advance deposit of Rs.36.00 lakh in nine post-dated cheques. In these circumstances, they cannot take a plea that the duty liability in respect of clearances without payment of duty for the impugned period, they were not liable to pay the same - Applicants could not be able to make out a prima facie case for full waiver of the predeposit of the dues adjudged - Conditional stay granted.
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