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2010 (11) TMI 831 - AT - Central ExciseShortage of finished goods - clandestine removal of the goods – penalty - Director of the company Shri Virendra Jakhodia admitted shortage in his statement given under Section 14 of the Central Excise Act and explained that the same would have happened due to the workers clearing the goods without issuing invoices and without payment of duty – Held that:- Merely because the company admitted the duty liability and paid the same, that is no ground for setting aside penalty. The Commissioner (Appeals) has either not noticed the admission statements of the Director or ignored in recording the same in his order-in-appeal. On both occasions huge shortages were found and the admission by the Director that the goods would have been cleared by his staff without payment of duty is sufficient to conclude that there was clandestine removal of the goods, Department appeals are allowed
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