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2010 (1) TMI 634 - AT - Central ExciseSearch and seizure - Demand - Clandestine removal - The department after seizing the record had added the dates in the challans and for this purpose cross-examination of the Superintendent was conducted - Investigation have been conducted by the Revenue and no verification has been made at the receiver’s end to show that the goods covered by the invoices are not the ones which are dispatched - It is settled law that documentary evidence have to be preferred to statements recorded It is clear that demand is to be confirmed on the ground of suppression of facts and mis-declaration and thereby holding that extended period has been correctly invoked - without investigation and without completing investigation, show cause notice invoking extended period could not have been issued - It is made clear that failure to pay any of the three amounts within 30 days from the date of receipt of this order would result in enhancement of penalty to 100% of the duty demanded
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