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2016 (5) TMI 508 - GUJARAT HIGH COURTClandestine removal of goods - Clearance of goods without issuance of bills - Excess stock found lying in the factory - Confiscation of seized goods - Release of goods on issuance of bank guarantee - Tribunal held that the investigating officers failed to comply with the conditions of Section 36B of the Act in respect of relying upon this computer print out. There is no adequate material available on record to establish the clandestine removal of goods, so the demand of duty solely on the basis of these materials cannot be sustained. Also, as the clearance value was within the SSI exemption, the confiscation of the goods cannot be sustained. and the imposition of penalties are not warranted reported in [2015 (3) TMI 825 - CESTAT AHMEDABAD] - High Court by relying on the decision of this court in the case of The Commissioner of Central Excise And Customs, Surat- 2 Versus Ambica Organics [2016 (1) TMI 390 - GUJARAT HIGH COURT], disposed of the appeal. - Appeal disposed of
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