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2014 (3) TMI 199 - CESTAT NEW DELHIWaiver of pre deposit - Confiscation of the excess stock of finished goods as well as raw-material - Discrepancy in RG-1 Register - Held that:- The existence of excess un-accounted stock of finished goods valued at 11,45,000/- is not denied. Though the appellant’s plea is that the goods were not fully finished condition, this fact was not mentioned at the time of stock taking and this plea has taken for the first time at this stage. Therefore, prima facie this plea cannot be accepted. Moreover recovery of kachha slips showing clearances of the goods is also an indication that non-accountal may be with intention to clear the goods without payment of duty - In view of this, this is not the case of total waiver - Conditional stay granted.
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