Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 1044 - AT - Central ExciseClandestine manufacture and removal - suppression of production - preponderance of the probability - Held that: - there was seizure of clandestinely removed goods in the transit and there was unaccounted stock of about ₹ 5 lakhs in the factory premises and that there were slips Sr. No. 43 to 50 all dated 30-6-2000 indicating clandestine clearance of goods valued at ₹ 1,40,575/-. In these circumstances, there can be no doubt about the fact of clandestine removal indulged in by the respondent firm. In the present case, undisputedly the person in charge of the conveyance was the driver and he was in the knowledge of transporting of the offending goods. Under these circumstances, the confiscation of vehicle requires to be upheld - the option of redemption of the vehicle should have been given to the owner of the vehicle. The issue relating to the re-determination of the duty liability taking into account the effect of the Notification No. 47/2000 dated 1-9-2000 has not been considered by the original authority. Appeal allowed - decided partly in favor of appellant.
|