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2014 (12) TMI 694 - ALLAHABAD HIGH COURTWaiver of pre deposit - Suppression of production and clandestine clearance of S.S. Billets - Held that:- Assessee had suppressed its actual production with a view to clandestinely remove the excisable goods without the payment of excise duty. When the matter had traveled before the Division Bench of this Court in the previous proceedings, the only point which had been urged, as would be evident from the order of the Division Bench, was the issue of financial hardship. Nonetheless, the Tribunal has also considered the prima facie case and has discussed the issue in a considerable amount of detail in various heads including (i) fictitious commission earning; (ii) disproportionate consumption of chrome & clandestine removal of unaccounted finished goods; (iii) falsification of record showing disproportionate consumption of chromium; and, (iv) undervaluation of job worked goods. After considering the case of the assessee the Tribunal has found that there is no reason or justification to grant complete waiver of pre-deposit. We find no substantial question of law that would warrant the Court to interfere since the submission which has been urged on behalf of the assessee essentially requires the Court to re-appreciate the evidentiary material. This is not the scope of the present appeal, which can be entertained only on a substantial question of law. - However, Pre deposit of penalty stands waived.
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