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2011 (4) TMI 466 - AT - Central ExciseClandestine removal - Evasion of duty - Personal penalty - search and seizure - allegation of unaccounted production and clandestine removal - The Commissioner has answered the charge of clandestine removal of goods against the appellants on the basis of capacity of machines installed by the appellants in their factory, the electricity generated by gensets, number of labourers employed by the appellants in the factory and raw materials consumed during the relevant period. All the findings in these regards have been arrived at essentially on the basis of statements of the deponents read with contents of hisaba book, kachcha challans, loose sheets and GRs of the transporters stated to have been recovered in the course of investigation. - difference iof opinion - matter referred to larger bench.
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