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2017 (12) TMI 206 - CESTAT NEW DELHIPenalty - clandestine removal - charges against the appellants are that two of the units (M/s Shri Girraj and M/s Alka Furnishures) do not have independent existence and their turnover has to be considered in the name of M/s Shri Girraj Jee Office Systems as no facility exist with M/s Alka Furnishures for manufacture of the furniture - Held that: - Admittedly, the units are located in the same building owned by one of the family members. No rental arrangement or separation is on record. In the absence of manufacturing facility and record to support the claim that such manufacture is done by others including M/s Shri Girraj Jee Office Systems on job work basis, we have no reason to interfere with the order passed by the lower authorities. Unaccounted clearance of excisable items - Held that: - large number of kachha parchies have been recorded during the search operation conducted by the officer in August, 2010 - the goods are excisable but duty on them was not paid. These aspects have been examined by the original authority who held on duty liability based on evidences gathered / recorded during investigation. The evidence recovered from the appellant during the course of investigation the lower authorities concluded that in the absence of admissible categorical evidence of such trading they will go by the explanation regarding turnover of excisable goods by the responsible person. We have no reason to deviate from such finding. Appeal dismissed - decided against appellant.
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