Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 926 - HC - Central ExciseClandestine clearance - onus to prove - tribunal concluded that revenue has failed to establish the clandestine clearance of the goods by the assessee - respondent, inspite of it being admitted in its Settlement Application - application before settlement commission failed - Held that:- If the contention on behalf of the appellant is accepted, in that case, there is no question of further adjudication by the Central Excise Officer with respect to the amount admitted by the assessee while submitting the application before the Settlement Commission submitted under Section 32E(1) of the Act. Once the application or proceedings before the Settlement Commission fails, the Central Excise Officer is required to adjudicate the entire proceedings and show cause notice. - appeal dismissed - decided against the assessee.
|