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2011 (8) TMI 123 - AT - Central ExciseDemand - Classification - shortage of Lamination material - Cenvat credit - Held that: appellant s plea that just on the basis of shortage of Lamination material, continers and Zippers, it cannot be presumed that the missing material had been used for manufacture of unaccounted Gutka cleared clandestinely without payment of duty. In view of this, duty demand of Rs.1,53,239/- is not sustainable - The shortage of Cenvat Credit availed on Lamination and Zippers maybe due to short receipt of the same - Decided in favor of the assessee Regarding penalty - Rule 26 of Central Excise Rules - no evidence has been produced by the Department that they were involved in acquiring possession of or in transporting, removing, selling or purchasing of any excisable goods or in any other manner dealing with excisable goods, which they knew or had reason to believe were liable for confiscation - Appeal are allowed
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