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2012 (8) TMI 624 - HC - Central ExciseClandestine removal – Held that:- Conclusion reached by the Commissioner that the appellant has indulged in suppression of production and clandestine removal appears legal and proper - When the appellant has chosen to deal in clandestine activity, the department is left with no alternative but to rely on the private records for working out the suppressed production and clandestine removal Regarding extended period of limitation – Held that:- If the finding of fact regarding clandestine removal of goods is not disturbed, the show cause notice cannot be held to be beyond limitation in terms of proviso to Section 11A of the Act
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