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2012 (10) TMI 926 - AT - Central ExciseClandestine removal of goods - Discrepancy in RG-I register - Held that:- no actual weighment was carried out by the officers. As such the said shortages were pseudo and not real. He submits that the appellant require a number of raw materials for manufacture of their final product. When there is no shortages in the other raw-materials, the shortages if any, in one of the raw material will not lead to the inevitable conclusion that the same has been cleared clandestine or has been utilized in the manufacture of the final product cleared without payment of duty - there was no intention on the part of the appellant to clear the goods clandestine, I am of the view that since there was admittedly non-maintenance of proper records penalty required to be imposed on the appellant - Decided in partly favour of assessee.
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