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2010 (8) TMI 764 - AT - Central ExciseScrap generated during manufacturing was not entered in stock register - Confiscation and penalty – Held that:- At the time of visit by the Central Excise officers in the premises of the respondents, inputs, semi-finished goods and finished goods were tallied with the statutory record on physical verification. Only scrap generated in the course of manufacture was not entered in the statutory record. There is no allegation against the respondent that they have cleared the scrap without duty paying invoice or clandestinely - same are not liable for confiscation - When the goods are not liable for confiscation, penalty under Rule 25 is not imposable Penalty under Rule 26 on the Director – Held that:- Respondent Director failed to enter the scrap generated during the course of manufacture in the statutory record, he is liable to penalty under Rule 26 - penalty under Rule 26 on the respondent Director is confirmed
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