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2015 (10) TMI 765 - CESTAT BANGALOREWaiver of pre deposit - Duty demand - Clandestine removal - Undervaluation - Denial of Cenvat credit on inputs and capital goods - Held that:- When the receiver of the goods to whom the invoices are made categorically states that he has received the entire quantity and also he has not received any subsequent quantity, the documentary evidence can be said to have been corroborated by the statements recorded from the receiver and in such a situation charge of clandestine removal has to be held as established. In some invoices amount towards freight and insurance was shown as towards freight, insurance and packing. Even though amount charged was equal to the amount agreed upon, entire amount collected in this manner has been treated as amount towards packing and differential duty has been demanded. Since appellant has paid on services of installation, erection service and Cenvat credit taken is a common pool and there is no finding that inputs have not been used to provide service, appellant has made out a case for waiver. We direct the petitioner to deposit ₹ 94.5 lakhs (Rupees ninety-four lakhs and fifty thousand only) within four weeks - partial stay granted.
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