Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 165 - AT - Central ExciseClandestine removal - 63 consignments were removed clandestinely from Unit No. 1 for Unit no. 2, without recording in the statutory records, without issue of any central excise invoices and without payment of any duty. – Appellant plea that fabrication and manipulation of statutory records by a rogue is not acceptable because no remedial measures initiated by management to rein in rogue employee or to introduce a better system of control – demand is sustainable and extended period is invocable – Held that, whenever a case of short-levy or evasion is detected, an assessee cannot to be allowed to regularize the matter by filing a revised return (ER-1) and erase his past mistakes/lapses, whether it be intentional or inadvertent. – Further, we are of the firm view that General Manager cannot be given relief from penalty merely because he did not physically deal with the goods removed clandestinely,
|