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2011 (4) TMI 971 - AT - Central ExciseDemand of duty, penalty and confiscation of goods – redemption fine – time barred - sole ground of the demand for the extended period is suppression of production and clandestine removal of cigarettes - He would submit that during the relevant period, the factory of the appellant was under 24 hours of physical control by 8 Central Excise Officers and two Central Excise Sepoys, posted as well as living and also eating in the factory and always present in the Central Excise office or in the guesthouse, both situated within the factory itself, round the clock; it is impossible for the assessee-appellant to suppress any activity of clandestine manufacture of cigarettes and cut tobacco – Held that:- officers posted to the factory premises of the assessee-appellant had in fact followed the procedures scrupulously and have admitted the same in the cross examination before Adjudicating Authority and not an issue in dispute, order is not sustainable, order is incorrect and unsustainable and is liable to be set aside, order set asode and allow the appeals filed by the assessee-company and individual and reject the appeal filed by the revenue
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