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2014 (8) TMI 659 - AT - Central ExciseClandestine manufacture and clearance of goods - removal of pan masla/gutka - Held that:- appellants could not made different stands at different print of time. We note that this is a case of clandestine manufacture and clearance and therefore no adjustments could be considered. We note that the matter pertains to two raids and for two different manufacturing premises of which only one was registered with the Revenue for payment of Excise duty. Intent to evade duty has clearly been manifested. Further the appellants never produced relevant purchase / sale records clearly indicating that most of the activities were undertaken with fraudulent intent to evade duty. Appellants have failed to show that intent to evade was not there. We do not find any ground to interfere and accordingly uphold the demand. Invocation of extended period of limitation - Held that:- Appellant contention that the extended period was not invokable as no case of clandestine removal was made has no force. As noted above, this is a case of clandestine manufacturing and clearance where gutka was being cleared without bills/ invoices and one unit of the appellants in the same name and style was not even registered with the Central Excise department. Mens rea was clearly manifested indicating intent to evade and to defraud governmental revenues. Penalty - it has clearly come up that M/s Narendra products have indulged in clandestine manufacture and clearance of Gutka. There were having one declared unit and they have been running a additional unit in the same name and style and that too without registration with Central Excise department. Clandestine production and clearance from unregistered unit clearly proved their intentions to defraud government revenue. Once fraud is committed, it vitiates everything. Above discussions have clearly brought out facts relating to clandestine manufacture and clearance. In view of above, extended period was also rightly invoked. Accordingly, this is fit case for imposition of penalty under Section 11AC - Decided against assessee.
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