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2011 (3) TMI 658 - CESTAT, AHMEDABADWaiver of pre-deposit - Rule 25(1) of Central Excise Rules, 2002 - clandestine removal - Circular No. 854/12/2007-CX., dated 7-9-07 - the sole reason for arriving at the clandestine manufacture and removal of the final product is that the production shown by the appellant is less than the average production declared by them - There is no allegation much less any evidence to show the procurement of such a huge quantity of the raw material or the payments made to the suppliers or the payments received from the buyers of gutkha - there is no other evidence much less any allegation about the nature of purchase of raw material, use of electricity, sale of excess quantity of gutkha, clandestine removal of gutkha, manner of transport and the mode of receipt of the sale proceeds etc - the said circular is not in the nature of compounded levy scheme requiring an assessee to pay duty on the declared average production - Held that: the appellants have been filing all the declarations and intimating about the changes to their jurisdictional authorities - Decided in favor of the assessee
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