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2010 (6) TMI 357 - AT - Central ExciseDemand of duty – clandestine removal - evidence relating to each of the party has to be appreciated separately - some may be found guilty and others benefit of doubt - setting aside of demand of duty and penalty after appreciating the relied against the said parties can not stand in the way of sustaining the demand of duty and penalty on the appellants - appeal is rejected Penalty - registered dealers have not supplied the goods to the appellants which stand admitted by the Director of the appellant company himself, the non-imposition of penalty on the supplier of invoices on a technical ground cannot give any relief to the appellants - beneficiary of irregular credit taken as they only have utilised it towards discharge of their duty liability - evade payment of duty on the final products
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