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2010 (1) TMI 831 - AT - Central ExciseClandestine removal of goods - appellant firm receives rough forgings of various parts of motor vehicles/tractors and processes the same to manufacture tractor/MV parts - they send the semi-finished goods out to job worker for certain process, Appellant clear only the tractor parts/MV parts, not rough forgings, unexplaining shortage in the stock of rough forgings would imply clandestine clearance of finished MV/tractor parts – Held that:- huge quantities of rough forgings were being purchased without being accounted in the records, it is reasonable to infer that the finished goods has also been cleared clandestinely without payment of duty, appeals are dismissed.
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