Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 413 - AT - Central ExciseClandestine manufacture and removal - contravention of provisions of Rules 173C, 173F & 173G (I) read with Rule 53 and Rule 226 of Central Excise Rules 1944 - intent to evade duty - suppression of facts - invalid excise transport documents viz GPI - pre-deposit - seizure of documents and raw materials. Held that: - there are sufficient evidences available against the appellant company to sustain the charges of unaccounted manufacturing and clandestine removal of the finished goods, where the duty of Central Excise was not paid - The demand of duty of ₹ 65,89,432.67 has been confirmed by the impugned order based not only on the documentary evidences but also substantiated by various statements of the concerned persons working or associated with the appellant-company recorded before the Superintendent of Central Excise. The activities and the transactions perpetrated by the appellants which are part of the present proceedings are in the nature of unaccounted manufacture and clandestine clearances to evade payment of Central Excise duty and these are definitely in the nature of white collar crimes like smuggling, evasion of taxes/duties of State etc. - the observations of the Hon’ble Supreme Court in the case of Collector of Customs, Madras and Others Vs. D. Bhoormull [1974 (4) TMI 33 - SUPREME COURT OF INDIA] are rightly applicable to the present facts. Therefore, the appellants cannot be allowed to argue that for all the transactions, there is requirement of making 100% proof available - Revenue has made its case of unaccounted manufacture and clandestine removal to sufficient degree of certainty as discussed above as well as in the impugned order. It is not always required that Revenue must establish unaccounted production and clandestine clearances without payment of Central Excise duty on the part of the appellant with mathematical precision. If there are enough evidences on record as well as the statements of the concerned persons to indicate and infer the existence of facts of unaccounted production and clandestine clearance on the yardstick of preponderance of probability of happening such fact and which comes to the realm of proved fact beyond reasonable doubt there is no need to look for a fact happening with mathematical precision. The appellants have not been able to counter any of the evidences against them available on record and discussed earlier above. When it is so, we sustain the confirmation of the demand of duty of Central Excise of ₹ 65,89,432.67 as done in the impugned order along with the reasons given therein - the quantum of redemption fine and penalties imposed, are reduced. Appeal allowed in part.
|