Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 387 - HC - Central ExciseDemand - Stay applications - Seizure - Confiscation - On verification, it was found that the finished goods, i.e. Kraft papers available at the manufacturing premises were having excess stock of 22.16 MTs valued at ₹ 2.66 lakhs - Settlement Commission by its final order, dated 28.2.2008 settled the case on condition that duty liability for an unaccounted clearance was settled at ₹ 21,13,836/- against which the petitioner had already paid ₹ 21,27,803 - It held that imposing penalty on both petitioners was set aside and the matter was remitted to the first respondent for re-consideration - Since the entire duty amount has been paid before passing of the impugned order, the first respondent should have considered the same - Commission recorded that it is the case of violation of law and evasion of duty by suppression of production and clandestine removal of unaccounted goods by using parallel set of invoices and realization of sale proceeds by cash which were willfully and systematically organized by the petitioner - the very maintainability of the writ petitions is doubtful since the petitioners had already availed the remedy before the Settlement Commission - Hence both writ petitions will stand dismissed
|